Terence is president of Miller Davies & Ito Accountancy Corporation and has been a CPA since 1975.

Terry has extensive knowledge and experience in the specialized area of horse and livestock taxation including:

• IRS section 183 (Hobby Loss rules)
• Business plans for horse farms
• IRS audits of horse operations
• Tax planning and preparation for horse owners

He has also built significant experience in small business planning and tax compliance. His specialities include:

• Tax planning and preparation
• Estate and trust planning and tax preparation
• Debt and finance advising
• Financial and retirement planning
• IRS representation

Terence holds active memberships in the following organizations:

• National Cutting Horse Association
• Pacific Coast Cutting Horse Association
• American Quarter Horse Association
• American Paint Horse Association

Michelle began employment with Miller & Miller in 1991. She obtained a BS in Business Administration from the University of California, Fresno. She acquired her CPA license in 2003 and has been a Notary Public since 1994.

With over 30 years of experience, Michelle has developed significant knowledge in the areas of business planning and tax compliance. Her specialties include:

• Tax planning and return preparation
• Business financial statement preparation
• IRS Representation

Kaori started with our accounting firm over 20 years ago (as of 2021). She acquired her license in 2005 and has developed extensive knowledge in specialized areas of estate and trust reporting and taxation, as well as individual and business return filings.

Colleen started with us in 2021 and has quickly gained experience in the areas of bookkeeping, payroll preparation, and reporting compliance.

Chloe joined our firm in 2022 and has quickly gained experience in the areas of bookkeeping, payroll preparation, and reporting compliance.

Anna has joined us with extensive experience in the areas of bookkeeping, payroll preparation, and business compliance filings. She is our newest addition and we are grateful she has joined our team.

Davis originally founded the firm in 1943 as Davis S. Miller & Co. In 1975 the firm became Miller & Miller P.C. with the addition of Terence D. Miller as a partner. Miller & Miller P.C. operated as a father/son partnership until 1990 when Davis passed away at the age of 85.