Michael Le is the Tax Director at Take Flight Business Solutions and the technical authority behind most tax return the firm produces.

Before any return is signed or e-filed, it passes through Michael’s hands—a thorough, forensic review that verifies source documents, confirms carry-forwards, reconciles estimated payments, and ensures full compliance with Circular 230 professional standards.

What separates Michael from a typical tax reviewer is the depth of experience he brings to that final review. Most tax preparers come up through preparation work alone. Michael spent seven years in public accounting performing audits and reviews for both public and private companies—building the kind of analytical rigor and professional skepticism that most tax practitioners never develop.

He then spent eight years as an Accounting Manager in industry, giving him a practical, operational understanding of how businesses actually work. That combination—audit-trained discipline applied to tax review—is unusually powerful, and it’s exactly what Take Flight clients get on every return.

Michael’s Role at Take Flight

Final Tax Return Review & Sign-Off.

Michael conducts a thorough forensic review of every tax return prepared by the firm’s production team—including 1040s, 1120Ss, 1065s, and related schedules. He verifies that all source documents are reconciled, carry-forwards are correctly applied, estimated payments are confirmed, and state returns align with federal filings. Nothing is signed until every item is resolved and documented.

Sales Tax Quality Control.

Michael performs Quality Control review of all sales tax filings prepared by the production team before submission—an independent checkpoint that protects clients from filing errors.

Technical Compliance & Research. Michael resolves all technical tax questions and compliance issues that arise during production, documents findings and instructions in the firm’s Technical Log, and conducts complex tax research using CPA Pilot. His written guidance gives the production team clear direction and creates a documented record of the firm’s technical positions.

Extension Filing & Deadline Tracking.

Michael files all tax extensions and tracks those deadlines through to final filing—ensuring nothing falls through the cracks during the firm’s highest-volume periods.

Annual WISP Review.

Michael performs the firm’s annual Written Information Security Plan (WISP) technical review and delivers findings to Brian for approval—supporting the firm’s data security obligations and E&O insurance compliance standards.

The Experience Behind the Review

Michael graduated from the University of Houston in 2010 and became a licensed CPA in 2018 through the Texas State Board of Public Accountancy. His career path is what makes him genuinely distinctive in this role.

Seven years in public accounting. Performing audits and reviews for public and private companies builds a level of analytical discipline and professional skepticism that most tax practitioners simply don’t have. An auditor is trained to find what’s wrong, verify what’s claimed, and document what’s found. That’s exactly the mindset a forensic tax review requires.

Eight years as an Accounting Manager. Industry experience means Michael understands how businesses operate from the inside—how transactions are recorded, where errors typically originate, and what a clean set of books actually looks like. That practical perspective makes his review faster, sharper, and more meaningful for small business clients.

MBA Candidate, UT Permian Basin. Michael is currently pursuing his MBA at The University of Texas Permian Basin—further deepening his leadership and strategic perspective as the firm’s senior technical professional.

What This Means for You

• Every return you file through Take Flight has been reviewed by a licensed CPA with audit training—not just a preparer who filled in the fields.
• Technical questions don’t get guessed at. They get researched, documented, and resolved by the Tax Director before anything is submitted.
• The two-stage production and review structure—Mariah prepares, Michael reviews—means no return is a single point of failure.
• Michael’s work is performed under the oversight of Brian Dela Cruz, CPA (MA), and is covered under the firm’s Professional Liability (E&O) insurance—giving you documented, insured protection on every filing.

Outside the Office

Outside of work, Michael enjoys spending time with his family, fishing, and watching a good movie. He brings the same steady, unhurried focus to his personal life that makes him effective under the pressure of tax season.

The Team Around Michael

• Brian Dela Cruz, MBA, CPA (MA), CMA, CTP — Co-Owner & Visionary. Final authority, client advisory, and professional oversight of all firm operations.
• Joetta Dela Cruz — Co-Owner & Strategic Director. Internal operations and long-term business strategy.
• Whitney Hood — Client Services Coordinator. Client onboarding, billing, scheduling, and administrative operations.
• Mariah Davis — Tax Production Specialist. Tax return preparation and source document organization that feeds Michael’s review.
• Jenalyn Aquinde — Senior Bookkeeper. Month-end reconciliations and tax-ready trial balances that support the production process.

Bottom line: Michael Le is the reason why most every tax return that leaves Take Flight has been reviewed by someone with the credentials, the audit discipline, and the professional accountability to stand behind it. That’s not a formality—it’s the standard.