Anne Harrison Hayes CPA, MBT, EA

Partner

Anne has been enrolled to practice before the Internal Revenue Service since 1993.  She earned her Master of Business Taxation at the University of Southern California in 1995 and became a Certified Public Accountant in 1999.  She gained her experience working for an international top-tier accounting firm, a boutique entertainment firm, and a large regional firm as a tax manager before going into the public practice of accounting.  Anne has testified in fiduciary cases, advocated for her clients before the IRS in full scope audits, and is frequently called upon to pilot test continuing professional education courses by a national provider.  She has extensive experience working with professional fiduciaries and construction operations.

Courtney Sarah Hayes JD, EA  

Partner

Courtney earned her Juris Doctor degree from UC College of the Law, San Francisco (formerly UC Hastings College of the Law) and her Bachelor of Arts from University of the Pacific.  She is enrolled to practice before the Internal Revenue Service and is an attorney licensed to practice in the State of California.  Courtney brings a wealth of experience from her prior work in the legal profession.  Before joining Hayes and Bell as a partner in 2024, Courtney practiced law in the areas of estate planning, trust and probate administration, and litigation, serving a variety of individual, fiduciary, and business clients.  She now concentrates on her enrolled agent practice and providing the highest level of tax planning, compliance, and consulting services.