Fred Cutler, CPA
609 South Highway 101, Solana Beach

Cutler's not interested in preparing simple returns. "I tell those people to go to H&R Block. They don't need me. I go for the more complex stuff." Which means that he has a knack with procrastinators, with the well-intentioned-but-lazy, with successful dimwits, with, well, people like yourself. Cutler cannot, of course, make fines disappear, nor will he allow you to take ludicrous deductions. But his humor, his competency, and his optimism make fiscal responsibility as painless as it can be. His rates start at $250 and increase depending on the complexity of the return.

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