Intro email — Wipfli / Berkoben

Research-only document. This is a draft communication for operator review and sending. Before acting on any tax matters referenced here, consult a licensed CPA. Last updated: 2026-05-27.

From: kris@moosequest.net To: [Wipfli / Berkoben contact — confirm via https://www.wipfli.com or the Berkoben group directly] Subject: PA-formed LLC, multi-state revenue exposure, S-Corp election deadline 2026-08-05

Hello,

I'm Kristerpher Henderson, founder of MooseQuest LLC (EIN 42-2725169) — a single-member Pennsylvania LLC formed 2026-05-21, doing business as Raxx, a software product currently in pre-launch stage. I'm writing because I have a hard tax deadline in front of me and I'm looking for a CPA with multi-state LLC and S-Corp election experience.

The deadline: 2026-08-05 — 75 days from formation, which is the Form 2553 S-Corp election window for the 2026 tax year. I need a CPA to either commit to filing it by that date or advise me in writing that I should file it separately.

Beyond the immediate election, my situation has multi-state exposure that will need ongoing attention:

• MooseQuest LLC is formed in Pennsylvania and operates from Pennsylvania
• Raxx will generate subscription revenue from customers across multiple US states — creating potential Wayfair economic-nexus and SaaS sales-tax questions as revenue scales
• I spend approximately four months per year in California, which may create California nexus for the business
• The product will distribute through Apple's App Store (IAP revenue recognition) and Stripe (direct web subscriptions) — each with distinct revenue recognition treatment

I'm looking for two things from this engagement:

1. Form 2553 S-Corp election filing — effective for the 2026 tax year, by 2026-08-05
2. Ongoing bookkeeping and annual tax prep — Form 1120-S, K-1, 1040, quarterly estimates, and multi-state nexus monitoring as revenue scales

Other specific issues for our engagement:

• PA franchise tax obligations for a single-member PA LLC
• Reasonable salary calculation pre-revenue for a sole founder
• Quarterly estimated tax setup for 2026
• Apple IAP revenue recognition (net proceeds from Apple as merchant of record)
• Stripe subscription revenue recognition

Materials I can send before we speak:

• EIN: 42-2725169
• Pennsylvania Articles of Organization (filed 2026-05-21)
• FinCEN BOI filing status — exempt under the March 2025 IFR (reporting rule currently stayed)

To schedule: Reply here with availability or a scheduling link. Please include your fee structure for both the Form 2553 filing and the ongoing engagement in your reply — I'm evaluating a short list simultaneously given the deadline.

Thank you.

Kristerpher Henderson Founder, MooseQuest LLC kris@moosequest.net