Cody Liddicoat, CPA

Cody Liddicoat is a Tax Partner at Fruci & Associates and has practiced public accounting since 2006. He works closely with small and mid-sized businesses and their owners, providing federal and state tax compliance, tax planning, and advisory services across a broad range of industries. His work emphasizes thoughtful tax strategy, sound entity structuring, and practical guidance aligned with clients’ operational and long-term objectives.

Cody’s core focus includes business taxation for corporations, partnerships, and sole proprietorships, as well as individual, estate, and trust income tax matters. He regularly assists clients with gift, estate, and generation-skipping transfer tax reporting and represents businesses and individuals in IRS and state tax authority audits and correspondence. His approach combines technical rigor with a clear understanding of how tax decisions affect cash flow, ownership structure, and overall financial outcomes.

In addition to his primary tax practice, Cody brings experience in research and development (R&D) tax credits, business valuation and lost-profits analyses, forensic accounting, and litigation support. He has advised on mergers and acquisitions, business reorganizations, tax treaty matters, and U.S. tax compliance for nonresidents and U.S. citizens living abroad. He also assists clients with state and local tax (SALT) considerations in increasingly complex regulatory environments.

Cody serves clients across a diverse set of industries, including agriculture, construction, manufacturing, healthcare, real estate, professional services, restaurants, retail, breweries, cannabis, and nonprofits. His work is grounded in helping owners and management teams navigate complexity with clarity, ensuring tax strategies support both compliance requirements and strategic business goals.

Cody holds dual Bachelor of Science degrees in Business Administration, with emphases in Professional Accounting and Finance, from Eastern Washington University. He is known for his practical, detail-oriented approach and his ability to translate technical tax issues into actionable guidance that supports sustainable growth.