Lockhart3AS & Upcoming Tax Season

What If Your Tax Return Could Actually Help You Make More Money?

🎯 TL;DR - What's New for 2025 Tax Season

Can't read the whole post? Here's what you need to know:

• Data Analytics Now Available – Get insights that show where your business actually makes (and loses) money, included with financial statements
• Refund Advance Loans – Get your refund in 24 hours instead of waiting 3 weeks
• Pay-With-Your-Refund Option – File now, pay later when your refund arrives
• 1-Hour Prep & File Appointments – Quick appointments for straightforward W-2 returns (self-schedule online)
• "Sneak Peek" Service – Get a rough estimate of your refund/liability NOW (fee credits toward your filing cost)
• Year-End Book Cleanup – Small business owners: Get your 2024 books closed and ready to file by January
• Referral Program – Get discounts for every person you refer who files with me
• Limited Slots Available – Don't wait for your W-2 to arrive—schedule your appointment now

Bottom line: Same personal service you expect, plus the convenience features you've been asking for.

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It's that time of year when you have to stop planning and start doing. Just under 4 weeks left in 2024, and I'm both nervous and excited for what's coming. New year, new services, new insights... okay, maybe not that much new stuff, but some pretty solid upgrades I think you're going to appreciate.

Data Analytics: The Service That Deserves the Spotlight

You may notice updates to the site highlighting data analytics. Here's the thing—this has always been part of what I do, but it hasn't gotten the attention it deserves. And honestly? It might be exactly what you need to push yourself or your business to the next level.

Most accounting services file your taxes and disappear until next April. I take a different approach. Whether you do your own books or outsource them to me, I include KPIs (key performance indicators) as a value-added service when issuing financial statements to my accounting clients. These aren't just numbers on a page—they're insights about where your money's actually going, what's working, and what's costing you more than it should.

Think about it: Are you making decisions based on gut feeling, or actual data? Which customer types are actually profitable? Is that service you love offering actually losing you money? These are the questions that separate businesses that grow from businesses that grind.

Curious what analytics could reveal about your situation? Call, text, or email me. Let's talk about what you actually need to know to make better decisions.

The Payment Options You've Been Asking For

One of the things I'm really looking forward to this busy season is offering the same services you'd get from my competitors—but with the personal touch you won't find at the big chains. I'm talking refund advance loans and pay-with-your-refund options.

Need your refund money now instead of waiting 3 weeks? Done. Want to delay payment until your refund arrives? No problem.

When you file with me, you get these convenient options at a competitive rate. Plus, I do offer discounts to new and returning clients. Did I mention my referral program? You get a discount for every person you refer who files with me. It adds up fast if you've got friends who need tax help. Contact me if you want the details on that.

New This Year: 1-Hour Prep & File Appointments

Here's something new I'm doing this year: 1-Hour Prep & File appointments. You can self-schedule online, or just call, text, or email me with your availability and let me know if you're a W-2 wage earner or self-employed. Note that this can be done remotely (on cam for identity verification) or in-person!

I'm trying to limit these appointments to returns that can actually be done in an hour—so straightforward W-2 situations. If you've got a more complex return (filing head of household, married, multiple income sources, or own a business), you'll need either a longer appointment (2-3 hours) or we can do drop-off and pickup. I prefer drop-off for accuracy, but if you need the appointment, I'll accommodate you.

Here's the important part: Don't wait until you have your W-2s to schedule. I only have a limited number of slots available per day, so book your appointment in advance and I'll see you next year!

The "Sneak Peek" That Pays for Itself

Not sure whether you're getting a refund or facing a tax bill? That uncertainty keeps people up at night, and it doesn't have to.

My "Sneak Peek" service gives you a rough estimate of your refund or liability before filing season even starts. Just bring your documents, or contact me and I'll set you up with a secure portal for uploading.

Here's how it works: The fee you pay for the Sneak Peek (starting at $45) counts as a credit toward your filing fee. So if your Sneak Peek is $45, I'll knock $45 off your tax prep bill when you file. Think of it as splitting the payment—but with the added bonus of knowing your tax situation months in advance.

Schedule C and small business owners: Your Sneak Peek fee will be higher (because your returns are more complex), which means a bigger discount later. And if you need your books cleaned up, I can prepare those and generate a report so come January, you're already 90% done with filing. No scrambling, no shoebox full of receipts in February. Just organized, ready to go.

Let's Make This Tax Season Different

I get it—tax season isn't exactly something people look forward to. But it doesn't have to be the stressful, last-minute scramble it's been in the past.

Ready to schedule or have questions? Call, text, or email me. I'm here to help you figure out what makes sense for your situation.

Follow me on Facebook (J. Thomas Lockhart) and like our page (Lockhart3AS) for tax tips, deadline reminders, and updates throughout the season.

Here's to making 2025 a little less stressful and a lot more profitable.

Best regards,
Justin Lockhart

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P.S. – Seriously, don't wait to schedule. Those January and February slots fill up faster than you'd think, and I'd hate for you to be stuck scrambling at the deadline. Book now, file later, stress less.

 September Update 

Been a busy month. 

Lockhart3As will be undergoing a formal transition to Unlocked3As.com

Why? A few reasons. One, I'm aware of how accounting as a profession is pushing advisory as the path to be competitive in the wake of AI-enhanced accounting and tax software updates designed to reduce the time we spend with our heads down, giving us time to look up and wonder what to do with all this free time we have now. I'm kidding. It's not quite there yet. 

Rather than follow the herd, I anticipate the push will have mixed results. In light of that, I decided to simply make advisory more of a value-added service incorporated into the core services I already offer. You get what you came to me for, knowledge and expertise - not a sales pitch for 'premium' services. The services we provide should always be premium, in my opinion but I digress on the matter. 

That said, my accounting practice will continue as I look ahead towards tax season, and prepare to switch gears a bit as we head into the 4th quarter. When I am not wearing my accounting hat, neuro-agentics is my focus. I am happy to say that after months of research and iteration, I am settling on the finalized versions of what started out as a project where I justed want ed to add long-term memory to ChatGPT. It's blossomed since then into something that has alot of potential - so long as I make right decisions and get the timing right. Easy, right? Let's hope. 

Triarch(TM) is the name of the agentic AI architecture that I will be ultimately building, with more advanced versions planned that will play out for years to come as I work diligently to fullfill my vision for what AI should have been, and still could be. Where does accounting fit in? Well the idea was always to automate my practice as much as possible to give me time to pursue my interests without having to sacrifice the ones that important to me personally. That use case was, and is the context I will use as I take the next steps on this path. 

Over the next few months I will be posting more, and utilizing multiple media channels that will introduce me and my ideas to a whole new audience, and in ways I haven't done before. So, let's see where this goes, and maybe we'll all learn something. 

Thank you for visiting! 

-Justin

Introducing new Agentic AI Tech Start-Up - Neuro-agentics(TM), Corrext(TM), and our foundational agentic solution - Triarch(TM): Trivergent Agentic Architecture

 Taking a moment to announce some news. I have finalized the naming and am currently debugging the applications as we speak. Expect a soft launch soon, and formal rollout and announcement following those testing phases. 

Neuro-agentics(TM) will the name of the company that I will be launching my AI agentics and solutions under. 

Triarch(TM) is short-hand name I have given to my proprietary architecture that is consists of 3 agents: Neuro(TM) - the intelligence module, Morphos(TM) - knowledge and learning center, and Aegis(TM) - compliance and security module. I have termed this muti-agent architecture "Trivergent Agentic Architecture" or "Triarch" for short. This is the first iteration of what will be a evolving system. I have plans in place for more advanced versions that follow neuromorphic design philosophy with increasing complex memory systems, a revolutionary method of teaching the agentic system domain specific information - and it will be made open source so anyone can use the framework to create their modules (more specifics to come), and compliance agent to standardize SafeAI practices. 

My neuroagent modular design will be featured in our first application - Corrext(TM). A new way to talk to language models, large and small, and help eliminate bias, mistakes, and errors - especially with respec to coding. With this application, you have not one, but up to 3 models to discuss, review, and revise your project in real-time. All you need is your own API keys which you you enter in 'settings' (BYOK). It is subscription based, starting @ $14.99/month for the Pro subscription (individuals), and feature our memory system, among other improvements you won't find anywhere else. 

More announcements and progress reports to come. I expect to roll out several of my projects at once as they are all related in some fashion. 

Thank you for reading!

Best regards,

Justin T. Lockhart

Founder, Neuro-agentics(TM)

Owner, Lockhart3AS

Big Changes Brewing at Lockhart3AS!

Exciting transformations are underway at Lockhart3AS, and we're thrilled to give you a sneak peek! We're revamping how we offer our accounting, tax, and AI solutions to serve you better.

Streamlined Services & Transparent Pricing

Gone are the days of confusing hourly rates! We're moving to a flat-rate, tiered pricing model designed to fit your business's unique stage. Here's a quick overview of our core offerings:

• Accounting: Outsource your bookkeeping and financial management.

• Tax: Comprehensive preparation, strategy, and planning.

• AI Solutions: Consulting, advisory, and agentic application development to boost your efficiency.

We've structured our packages into four clear tiers:

• Basic: Perfect for startups and early-stage businesses.

• Essentials: For those in a growth phase, needing more robust support.

• Enterprise: Ideal for stable, growing businesses looking to keep administrative costs low.

• Comprehensive: Everything you need, from overhauls to ongoing back-office support, including potential fractional CFO services.

While pricing is customized, you can expect competitive rates, often lower than the market, thanks to our efficient model. Basic needs might start at $75-$150/month, while comprehensive overhauls could range from $1500-$5000+ initially, then taper off. Let's chat to get you a personalized quote!

We're currently looking to add only 5-10 new monthly service clients, so slots are limited and expected to fill quickly within the next 6-12 weeks.

Stepping into the Future with AI

The most thrilling development is our dive into agentic AI and AI-integrated solutions. My long-term goal is to leverage accounting expertise into a new path as an AI solutions architect. This means:

• Near-full automation for our existing services.

• Commercial availability of the AI and agentic projects we develop for our own practice.

• Custom solutions built on advanced AI concepts.

Keep an eye out for a dedicated AI solutions page coming soon! You can expect to see innovative tools like an AI-powered search tool for lead generation and an all-purpose data extraction tool that outperforms anything currently on the market. We're also developing advanced agentic systems with memory modules.

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We're putting a lot of ourselves into training and refining these changes behind the scenes, aiming for a seamless, personal experience. Check back over the summer to see our progress, and your feedback is always welcome!

Got questions or ready to talk? Reach out at jthomaslockhart@lockhart3as.com.

 Hello again!

A little update now that tax season is over.

I was a little late in getting approved and getting the materials, and that is ok. Next year I will be able to offer the same services as my competitors, without the hefty price tag. 

My list of tax services now consists of:

• Tax Preparation
• Tax Planning (consulting - get 2 years free as a new client with your completed tax returns)
• Tax Advisory (long term - payable in monthly/quarterly/semi/annual installments - all year long - even if I did not prepare your taxes - what if? analysis, tax questions, proactive tips/advice. flexible tiered packages so you get only the services you want at a low monthly rate)
• Refund Advances (tax season only)
• Pay-with-Refund (tax season only)
• Audit Protection (for added peace of mind)
• Tax Debt Resolution (save money when I refer you to my partner and get that debt resolved without going bankrupt

Everything you need, whether you are local or remote, to help you take control of your taxes and manage your liability so you can grow your long-term wealth. Services are not limited to private individuals, small businesses (LLC, LLP, S-Corp, C-Corp, Sole Proprietor) that are not satisfied with their current paid preparer, or are new and need help navigating the regulatory and compliance landscape - call me. 

Client Accounting & Advisory Services also available. New start-up? Books need cleaned up? Looking for help in managing your cash flow? I can do it for you, or guide you to long-term profitability and growth. Budget-friendly packages tailored to you and your business needs always available. Schedule a call or virtual meeting today!

Did I mention that inconsistencies in your business processes are costing you time and money? I will assess, document, streamline and automate your workflows using your favorite apps, or my custom AI-solutions so you can focus on what matters most - family, growing your business, and providing quality services to your customers. 📲📧📅 

Would you believe I do all that alone? Well not entirely, with the help of AI, I have increased my capacity, turnaround time, and elevated my practice to be competitive with firms who have teams doing all this. Take advantage of my experience and use it to future-proof your business today.

Look forward to working each and everyone one of you!

Best regards,

Justin T. Lockhart

Accountant

Owner, L3AS

AI Solutions Architect - In pursuit of, and updates on that path.

 Hello!

This post is long, so here is a teaser of sorts:

TL;DR

In this post, I reflect on my deep dive into AI agents, their potential to push the boundaries of artificial intelligence, and my vision for creating a domain-specific, agent-driven ecosystem to automate accounting processes. I explore how agentic architectures could lead us closer to AGI by mimicking the human brain and address persistent LLM limitations like memory gaps through a tiered memory system powered by agents.

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Highlights

• I’ve been exploring AI agents as the next big step beyond monolithic LLMs.

• Agents offer flexibility and could mimic specialized brain regions for smarter, more reliable AI.

• I propose that agentic, neuromorphic systems may get us to AGI faster than just scaling up LLMs.

• Identified a major limitation: LLMs lack persistent memory, which hinders long-term project work.

• My solution: a 3-tier advanced memory architecture using both large and small agents.

• The aim: build a domain-specific AI ecosystem to fully or near-fully automate my accounting practice.

• Long-term vision: create an accountant-designed, modular system that unites multiple functions into one powerful, intuitive platform.

• Future focus: explore agentic evolution and how AI can move from training to true learning across generations.

Still with me? Here we go!

Been a little while since I have posted. But busy the past month, much of learning and talking with LLM's like ChatGPT, Gemini, and Claude. Its amazing how fast time flies when you're asking questions to the point where its almost like an interrogation. Can't say I'd question a person nearly as much as I do these models. Not because they give so much bad info, but because I want to be relatively certain that the info they are providing isn't an hallucination, and is grounded in actual data, research, etc. 

That said, recently one of those chats was aimed at a deep dive into what is next for AI after agents. I'm sure you may have heard of them by now. They are definitely the hotest topic in my Facebook feed. You can't read about anything related to AI anymore without 'agents' coming up. So naturally, I have been looking into what agents are, and have been curious as to what they can do. Not to mention how far they can carry the technology. The flexibility in their use cases is remarkable to say the least. 

Which has lead me to consider the current state of AI, and how to push the boundaries of it. As it stands, there seems to be two schools of thought. The first sticks with the current evolutionary path of single, or monolithic LLMs - make them bigger, faster, smarter, and more tools/functions. The other involves "agentic systems", which is where my focus has turned and I have found to be the most interesting. 

Before I go on, a small reminder that this is a blog, not a white paper. So I am intentionally being rather causual rather than technical in my writing. More on that stuff later, which you will be able to find on Github when the time comes, as well as other platforms where appropriate. 

With agents often having specialized roles within the system, I started thinking - what if the system was modeled after something familiar - the human brain, for example. It has specilized regions. What if a system were designed to mimic those functions? Or several of those syustems linked together to form the agentic equivalent of a brain? Apparently, I am not the only one who has posed such questions, as research is already underway in pursuit of "neuromorphic" systems that conceptually are aimed at creatinga AI version of the brain using agents. In my humble opinion, this is the path that will get us to AGI, or artificial general intelligence. either faster, or more reliably than a single monolith stuffed full of data. 

Which brings me to some concepts that I have been exploring to eliminate or mitigate issues that I have noticed when using AI - particularly with coding inconsistences, and other particularly long convos that involve project planning and gathering info to move forward with a well-developed roadmap and enough detail in the steps involved to get from A to B. This issue and the solution were noticed and conceived months ago, and there have been advances in the foundational models and their chat interfaces to address their shortcomings, but they are still what I believe to be bandaids at best presently. 

LLMs lack persistant memory. Anyone who has used ChatGPT may be familiar with memory filling up quickly, or that Gemini doesn't recall anything from one convo to another. Claude I have less experience with, and use for very specific purposes that require fine detail that only it seems to provide in certain use cases.

The solution I came up with was posed as 'how do I take a model like chapgpt and give it long-term memory?' or expanded memory beyond what is has now, and is capable to continuing to add to it so it can function as a meaningful assistant and be consistent when discussing project ideas and requesting data-backed advice. RAG and vector databases, as you may be aware, are the most common ways that others have dealth with this shortfall. Recently, during a conversation to try and figure out a more robust and intuitive way to fill the void, the notion of a 3-fold, or tiered approach, was conceived/. Without getting into the specifics (there will be a white paper posted once it has been tested ready for interested parties to put to use and provide feedback), this system, or architecture, creates an advanced memory system using agents, both large and small. There are others who are working on their systems, but my research has shown it to be advanced enough to rival solutions put out by the big names in AI. We will find out if that's true soon. 

Should all go according to plan, this system will form the foundation of a domain-oriented ecosystem of sorts - primarily directed towards automating accounting processes as my motivation as a sole practitioner is to offload what I can so I can better allocate my time. Ultimately, my goal, lofty as it is, is full-automation to near full-automation of my entire practice. I spend way too much time in front of a computer and not nearly enough engaging the people I am trying to help. In pursuit of that goal, many of my projects, which are modular in design, put together will essentially function as my own in-house custom built accounting and tax software (yes, that includes putting it in front of the IRS for testing). Ideally, once deployed, it will perform all the necessary functions to get us through the accounting cycle for each client, or enterprise reliably and intuitively. All the features and functionality that are spread out amongst multiple apps all connected in a modular fashion - possibly and hopefully will be the best you can find because it was conceived and developed by accountant specifically for accounting - something most solutions out there lack. Most developers dont have the domain experience to think of all the little details or features that we wish an app had to make our lives easier. i intend to fill those gaps and eventually market it to others who are like me and just want more of their life back so we can spend it doing the things we love. 

Check out my next post for what may be my most ambitious project yet - agentic evolution and the gradual shift from training to learning - and retaining that knowledge and experience throughout generations. 

Tax Season Ends / AI Development Resumes

Been an interesting year already. Between marketing, prep, and research is not hard to see where my time goes. There are ways to delegate and automate various tasks that I have not yet given myself time to implement. 

That will change here in a few weeks as I switch gears to focus on growing the accounting side while building my own AI agents, assistants, etc. to help out with the tasks I don't enjoy to pursue those that are more fulfilling and marketable. 

Currently, I plan to complete several certifications by my summers end, and have the project portfolio to back it up. What you see on my website is only a few ideas I've been working on. My ideas aren't just for businesses though. I have plans to apply my business solutions to consumer applications. More on that to come.