MARIA PECKHAM STEWART

4206 MARS WAY, LA MESA, CA 91941, (619) 660-9745

CPA, EA, MASTERS IN TAXATION, BACHELORS IN ACCOUNTANCY
FORMERLY KNOWN AS: MARY PECKHAM TO 1978; MARIA PECKHAM TO 1981;
MARIA ROSE BENSON 1981-1989; MARIA BENSON STEWART 1989-1995
{Name change to Maria Peckham in July or August '78
pursuant to the Martha June 'Josephine' Seifert case of July or August '78}
IDENTITY
Fingerprints as bonding for Gulf Oil before date of name change
Dental records: Western Dental, Zinn, Swerdlow*
*damaged tooth from 1957 repaired upon completion of second set of orthodontia i
n May 1995
Personal identification by family members.
A second issue is the supposed maiden name of Benson:
Mrs. R.Admiral Benson was not able to have children after the third;
Thus their son was the husband.
The supposed birth certificate in the married name Benson does not exist.
Applied for name change to maiden name Mary Peckham
Christmas Eve 2003 and again on Valentines day 2004,
Application denied, reason not specified
Deferred pending discussion with family legal specialist, whereabouts unknown.
Use of name allowed under Fictitious Name Permit.
Comment: Use of name Mary dropped upon death of name-sake Mary "Cooky" Jessop 1
1/1/2009, godmother to sister Kathleen Elizabeth;
Selected Marguerite, name of Aunt and Great-aunt, as goes-by name, at that time.
NOTE
It is possible that some people also refer to me as Mary, Frost's daughter, lead
ing some people to think that the name change was recorded, whereas in fact, whe
n the subject was broached, formal adoption was waived, and the name change not
pursued. Frost would be Deputy Sheriff and Bailiff Frost, who worked as a Court
Officer for many years, roughly 1966, the year his first wife died of lung canc
er and complications, to 1974, when he was to be transferred to the Vice divisio
n, which he declined to accept after one miserable day when his backup did not a
ppear, having been lured by a trap to the far end of the County to ensure that
he did not have the opportunity to show up. (Brought in especially to work in th
e San Diego area, hand-picked by Attorney JN Peckham of Oroville, Oroville Distr
ict Attorney 1961-1962 to date of death of his father Ignatius M. Peckham, in Sp
ring of '62.)
LICENSES - PERMITS - CREDENTIALS - QUALIFICATIONS
CPA Class A: Certification received by Appearance before the Board of Accountan
cy with Appropriate Audit workfiles in Marina Del Rey before a
Panel of Three examiners on October 24, 2001
EA Granted 4/21/06, Renewed 2009
Bookkeeping and Tax since 1981
Bonded Cashier 1977 - 1981
Member of Mensa
Masters in Taxation SDSU 1995 GPA 3.5
(under name: Maria Peckham Benson-Stewart)
Bachelors in Accountancy SDSU1986 GPA 3.5
(under name: Maria (Peckham) Benson: not in photo album, reason: divorced on g
raduation day 5 21 86 finalized 11 26 86)
Associate of Arts Grossmont College 1976 GPA 3.6
(under name: Mary Peckham)
AREAS OF SPECIAL EXPERTISE
CPA firm experience: 24 years
Tax research: 24 years
Litigation support {IRS/EDD/SBE, others}: 24 years
Small, complex, challenging audits: 24 years
Other additional accounting experience: 6 years
Bonded cashier: 4 years
DP: 29 years
Ten-key: touch
Typing: 51 wpm (net)
LITIGATION SUPPORT
Uniform Capitalization methods (for Glenn Oppenheim 1987-1988)
Automobile Policy statements (for David Feldman/Bob Humiston 1989)
Passive Loss Rules & Exceptions for Corporations (for Albert Davidoo 1990)
Rental income to church from S-Corporation stockholder (for Steve Kovary 1999)
Teachers' expenses prior to current de minimus deduction (for Steve Kovary 1998)
Various others: Prevailed in all cases
Exception: that to which the response was "You can't do That!"
Subject: Multi-year offset of social security tax payable on a long term contrac
t with rebate
** Note: this may have been reversed since that time; ask your local Appeal
s office or Kovary. Not in RIA - CCH - Court cases.
SPECIAL CASES
Assisted Jordan N. Peckham (deceased 4/7/1995) with various tax research matters
, 1992-1993
Assisted George R. Daniels (deceased *8/5/2003) with complete waiver of all fede
ral tax liabilities, December 2002
TAX EXPERIENCE
Individuals, Corporations, S-Corporations, Partnerships
(various CPAs from 1987- present)
Trust Returns (for Glenn Oppenheim, for Steve Kovary, for Paul Hammons,
for Gary Glud/Sergio Santos, for Stone & Gomez)
Conservatorship Accounting with Tax Return & Estate Tax Return (for Steven A. K
ovary)
Gift Tax Return with Remainder Interest (for Paul Hammons)
Non-Profit Foundation Tax Returns (for Steven A. Kovary, for Paul Hammons,
review prior year return and adjust/recommend amended return: for Albert Da
vidoo)
Shareholders' Basis for S-Corporations - Multi-Year
(for Steven A. Kovary, for Paul Hammons)
Partners' Basis for Partnerships - Multi-Year (for Steven A. Kovary)
Set up 263A Adjustment for Fashion Designers -
Fashion 2000, O Ba Di Donc Victor, and others 1987-1988 (for Glenn Oppenheim
)
Multi-Year Tax Returns
(for Glenn Oppenheim, for Paul Hammons)
Offers in Compromise
(for Steven A. Kovary - assisting, for Paul Hammons)Spreadsheets for SBE App
eal,
IRS & EDD correspondence, litigation support & tax returns
(for Albert Davidoo, Steven A. Kovary, Paul Hammons)
Draft correspondence for IRS/EDD/FTB letters
(for Glenn Oppenheim, Stone & Gomez, Paul Hammons)
Payroll Tax Returns, Sales Tax Returns, Property Tax Returns,
(for Glenn Oppenheim, Stone & Gomez, Steven A. Kovary, Paul Hammons)
Year-end payroll accounting, W-2's and 1099's
(for Glenn Oppenheim, Stone & Gomez, Steven A. Kovary, Paul Hammons)
Areas of special expertise: Litigation support (IRS/EDD and others)
(for Steven A. Kovary, for Albert Davidoo, for David Feldman/Bob Humiston)
Small, complex, challenging audits
(for Steven A. Kovary, for Paul Hammons)
Tax research
(for Steven A. Kovary, for Albert Davidoo, for David Feldman/Bob Humiston,
for Glenn Oppenheim)
FINANCIAL ACCOUNTING EXPERIENCE
Compilations
Reviews
Audits
Accounting to the Court for Conservatorship
Audits: Al Malaikah Auditorium Co., Andr Jo-Dov Group Home, Bedford Group,
various others - Workpapers examined by Board of Accountancy, panel of three
Examiners October 24, 2001 at Marina Del Rey for issuance of license

EMPLOYMENT HISTORY AVAILABLE UPON REQUEST