CJ-2026-1364 - Michael Hyde, and Tennis 2000 Inc. v. Hillary A. Depe, and Hillary A Depe EA, LLC

What's This Case About?

Let’s cut right to the chase: a tax accountant allegedly told her client everything was under control—taxes filed, books balanced, IRS at peace—while, in reality, she hadn’t filed four years of corporate tax returns and left him drowning in penalties, all while cashing his checks like it was Monopoly money. That’s not just malpractice. That’s betrayal with a side of spreadsheet.

Meet Michael Hyde, Oklahoma businessman and owner of Tennis 2000 Inc.—yes, a real tennis business, not a metaphor for a back-and-forth legal disaster, though it’s becoming one. On the other side of this fiscal fiasco is Hillary A. Depe, an Enrolled Agent (that’s a fancy IRS credential, not just someone who passed Accounting 101 and bought a domain), who ran Hillary A Depe EA, LLC, a firm that promised to “specialize in small business bookkeeping, payroll tax, and tax preparation.” Sounds legit. Sounds trustworthy. Sounds like the kind of person you hand your Power of Attorney form to—oh wait, that’s exactly what Hyde did. In 2020, he hired Depe to handle his taxes and accounting, signed over IRS Form 2848 (Power of Attorney), and basically handed her the keys to his financial kingdom. He wasn’t just a client—he was a believer.

And for a while, everything seemed fine. Depe assured him the returns were filed. She assured him the payroll taxes were paid. She assured him the IRS wasn’t coming knocking. But fast-forward to November 5, 2025—yes, we’re in the future, but apparently so is Oklahoma’s court system—and Hyde discovers the horrifying truth: none of his corporate income tax returns for 2021, 2022, 2023, or 2024 had been filed. Four. Years. Of. Silence. At the IRS. That’s not a paperwork delay. That’s a financial time bomb, and it’s been ticking while Depe collected fees like everything was A-OK.

Now, tax returns aren’t like birthday cards—you don’t just forget to send them and hope no one notices. The IRS notices. The Oklahoma Tax Commission notices. And they respond with penalties, interest, audits, and the kind of stress that makes you consider moving to a cabin in the woods and living off grid. Because Depe allegedly failed to file, failed to pay payroll taxes, and failed to alert Hyde to any of it, Hyde is now on the hook for over $60,500 in damages—penalties, back taxes, interest, the whole ugly buffet. And get this: he had to hire another accountant to clean up the mess. Because apparently, trusting one tax pro wasn’t enough punishment.

So why is this in court? Because Hyde isn’t just mad—he’s lawyered up. His legal team at The Goodin Law Firm has laid out a four-course lawsuit, each claim spicier than the last. First up: Breach of Contract. Simple idea: you pay someone to do a job, they don’t do it, you sue. Hyde paid Depe to file taxes and give competent advice. She didn’t. That’s breach. No magic required.

Then comes Professional Negligence—fancy talk for “you messed up badly and people got hurt.” As an Enrolled Agent, Depe had a duty to know tax law, file on time, and warn her client when things went sideways. Instead, she allegedly ghosted deadlines, ignored red flags, and let liabilities pile up like unpaid invoices in a dumpster fire. That’s not just a mistake. That’s negligence with a capital N.

Next, Breach of Fiduciary Duty—and this one’s the emotional gut punch. When you sign a Power of Attorney, you’re not just hiring a service; you’re saying, “I trust you with my financial life.” That creates a fiduciary relationship, the legal version of “I’ve got your back.” But Depe allegedly lied, saying returns were filed when they weren’t, and kept Hyde in the dark while his tax situation spiraled. That’s not just incompetence. That’s a betrayal of trust, the kind that makes accountants’ ethics boards shudder.

And finally, Unjust Enrichment—the legal mic drop. Hyde paid Depe over $18,000 for services that were, by all accounts, not rendered. No filings. No warnings. No competent advice. Just silence and snowballing penalties. So the argument goes: if she didn’t do the job, she shouldn’t get to keep the money. It’s not just unfair—it’s inequitable, which in legalese means “come on, really?”

Hyde is asking for $78,500 total—$60,500 in damages, $18,000 in unjust enrichment. Is that a lot? For a small business owner, absolutely. That’s payroll for employees, equipment upgrades, maybe even a new roof for the tennis facility. For a tax professional, maybe not—it’s less than a year’s average salary in Oklahoma. But the principle? Priceless. Or at least worth $78,500 and a public court filing.

Now, let’s be clear: these are allegations. Depe hasn’t had her day in court yet. She might have an explanation. Maybe there was miscommunication. Maybe the software glitched. Maybe aliens stole her laptop every April 14th. We don’t know. But what we do know is that for four years, a business owner believed his taxes were handled, only to discover he’d been left defenseless against the IRS—while his accountant got paid. That’s not just a paperwork error. That’s the financial equivalent of a mechanic telling you your brakes are fine, then watching you drive off a cliff.

Our take? The most absurd part isn’t even the four-year filing gap—it’s the audacity of the reassurance. “Oh yeah, Mike, all your returns are filed. Totally fine. Send me another check.” That level of calm deception is almost impressive. We’re not rooting for blood, but we are rooting for accountability. Because if you’re going to hold yourself out as the person who “specializes in small business tax,” you better damn well file the taxes. Otherwise, you’re not a tax pro—you’re a liability with a business card.

And Michael Hyde? He didn’t just lose money. He lost peace of mind, trust, and four years of financial security. So while this isn’t a murder mystery, it’s still a crime—against common sense, professional ethics, and the sacred bond between a man and his CPA. In the court of public opinion? Depe’s already in arrears.

Case Overview

$78,500 Demand Petition

Jurisdiction

District Court, Oklahoma

Filing Attorney

Matthew C. Goodin, Mary Brown Boren, and Morgan A. Lininger

The Goodin Law Firm

Relief Sought

$78,500 Monetary

Plaintiffs

Michael Hyde, and Tennis 2000 Inc. individual|business
Rep: Matthew C. Goodin, Mary Brown Boren, and Morgan A. Lininger

Defendants

Hillary A. Depe, and Hillary A Depe EA, LLC individual|business

Claims

#	Cause of Action	Description
1	Breach of Contract	Plaintiff claims Defendant failed to provide competent, accurate and professional tax and accounting advice and services, leading to economic injuries and damages in the amount of no less than $60,500.00
2	Professional negligence	Plaintiff claims Defendant's failure to provide accurate and complete tax and accounting advice and service constitutes a breach of the duty of care required by the Defendant, and constitutes professional negligence
3	Breach of Fiduciary Duty	Plaintiff claims Defendant breached the fiduciary duties owed to Plaintiff by failing to act in the best interests of the Plaintiff and by neglecting to perform her duties diligently and competently
4	Unjust Enrichment	Plaintiff claims Defendant has been unjustly enriched in excess of $18,000.00 and it is inequitable for Defendant to keep such unjust enrichment and retain the benefit of compensation received in connection to the representation of Plaintiff

Petition Text

1,478 words

IN THE DISTRICT COURT OF OKLAHOMA COUNTY STATE OF OKLAHOMA Michael Hyde, and Tennis 2000 Inc., Plaintiffs, v. Hillary A. Depe, and Hillary A Depe EA, LLC, Defendants. FILED IN DISTRICT COURT OKLAHOMA COUNTY FEB 2 0 2026 Case No. RICK WARREN COURT CLERK 88 PETITION COMES NOW, Michael Hyde individually and on behalf of Tennis 2000 Inc., an Oklahoma corporation, and for their causes of action against each of the Defendants hereby alleges and states as follows: PARTIES, JURISDICTION AND VENUE 1. Plaintiff, Michael Hyde, is a business owner who works and resides in Oklahoma County, Oklahoma, and is the owner of Tennis 2000 Inc., an Oklahoma corporation, with its principal place of business in Oklahoma County, Oklahoma (collectively, "Plaintiff"). 2. Upon information and belief, Defendant, Hillary A. Depe (hereinafter "Depe") is a resident of Oklahoma County, Oklahoma. 3. Depe conducts business under the trade name, or through the entity of "Hillary A Depe EA, LLC" and/or formerly "Hillary A Depe EA Accounting and Tax Prep, LLC" which is an inactive Oklahoma limited liability company (hereinafter, "HADEA, LLC" and collectively, the "Defendant"). 4. Depe is, or was formerly, an Enrolled Agent, a person who has earned the privilege of representing taxpayers before the Internal Revenue Service1 and Depe promotes her business as a firm that “specializes in small business bookkeeping, payroll tax and payroll and as well as tax preparation.” 5. The subject matter giving rise to these causes of action occurred in Oklahoma County, Oklahoma. 6. This Court has jurisdiction of the parties and the subject matter herein, and venue is proper in the District Court of Oklahoma County, Oklahoma. FACTUAL BACKGROUND 7. Plaintiff adopts, incorporates and re-alleges paragraphs nos. 1 through 6 herein. 8. Plaintiff hired the Defendant to provide professional tax and accounting advice and services for the 2020 through 2025 tax years. 9. At Defendant’s suggestion and request, Plaintiff granted Defendant a Power of Attorney by executing an IRS Form 2828, authorizing and relying upon the Defendant to act for and on behalf of the Plaintiff regarding the Internal Revenue Service, and the Plaintiff’s payroll and corporate tax matters. 10. At all relevant times, Defendant, represented to the public and to the Plaintiff that she was an Enrolled Agent specializing in tax preparation, bookkeeping, and payroll services including, inter alia, the representation of individuals and businesses before the Internal Revenue Service (“IRS”) and Oklahoma Tax Commission (“OTC”). 1 See, Internal Revenue Service, 0641 Publ TD Cir 2330. 11. This action arises from Defendant’s failure to provide competent, professional tax and accounting advice and services, the failure to prepare accurate reporting information, and the failure to timely file various state and federal tax reports from 2020 through 2025. 12. Defendant also knew or should have known that because of Defendant’s actions and omissions, significant tax and accounting problems had arisen and the Defendant failed to truthfully inform the Plaintiff of the consequences, penalties and damages that arose as a result of Defendant’s acts and omissions. 13. As an example, on or about November 5, 2025, Plaintiff discovered that the Defendant failed to file Plaintiff’s corporate income tax returns for the previous four (4) tax years, despite Defendant’s assurances that the returns had been filed. FIRST CAUSE OF ACTION (Breach of Contract) 14. Plaintiff adopts and restates each of the averments above. 15. The Defendant was hired by the Plaintiff to provide him with competent, accurate and professional tax and accounting advice and services and to ensure that his payroll tax and corporate tax returns were timely and accurately filed with the IRS and OTC. 16. The Defendant breached the agreement by refusing and failing to provide the Plaintiff with competent, accurate and professional tax and accounting advice and services, and failing and refusing to ensure that Plaintiff’s tax reporting and filing with the IRS and OTC was timely and accurate. 17. As a direct and proximate cause of the Defendant’s breach of contract, Plaintiffs have incurred economic injuries and damages in the amount of no less than $60,500.00, and Plaintiff has incurred reasonable attorney’s fees and costs, and the costs of retaining competent representation to resolve the errors and liabilities created by the Defendant. SECOND CAUSE OF ACTION (Professional negligence) 18. Plaintiff adopts and restates each of the averments above. 19. As a result of the agreement between the parties, and the executed power of attorney form(s), Defendant owed Plaintiff the duty of care to (i) possess that degree of knowledge and ability ordinarily possessed by an Enrolled Agent with the IRS and (ii) exercise care, diligence, and judgment in the performance of her professional services as ordinarily exercised by other Enrolled Agents 20. Defendant’s duty of care encompassed a duty to inform Plaintiff of all facts material to the Defendant’s representation of himself and his company, and all the facts the Defendant knew or had reason to know that Plaintiff would have wanted to be informed of, to a sufficient degree to allow Plaintiff to make informed decisions. 21. Defendant’s duty encompassed a duty to possess knowledge and skill concerning federal and state tax laws. 22. Defendant’s duty further encompassed a duty to defend Plaintiff against accusations, charges and assessments of the IRS and OTC. 23. Defendant also failed to submit timely and accurate pay roll taxes, leading to increased tax liabilities for Plaintiff. 24. Defendant neglected to file the proper corporate tax report, resulting in increased tax liabilities to Plaintiff. 25. Defendant failed to truthfully and accurately provide Plaintiff with important information necessary to resolve issues with the IRS, preventing the Plaintiff from being able to address tax issues created by Defendant. 26. Defendant's failure to provide accurate and complete tax and accounting advice and service constitutes a breach of the duty of care required by the Defendant, and constitutes professional negligence. 27. Defendant's acts and omissions directly and proximately caused Plaintiffs to suffer economic injuries and damages in the amount of no less than $60,500.00, and Plaintiff has incurred reasonable attorney's fees and costs, and the costs of retaining competent representation to resolve the errors and liabilities created by the Defendant. THIRD CAUSE OF ACTION (Breach of Fiduciary Duty) 28. Plaintiff adopts and restates each of the averments above. 29. By acting as Plaintiff's power of attorney, Defendant owed Plaintiff the fiduciary duties of care, loyalty, and good faith while providing tax and accounting services to Plaintiff. 30. Defendant breached the fiduciary duties owed to Plaintiff by failing to act in the best interests of the Plaintiff and by neglecting to perform her duties diligently and competently. 31. Additionally, Defendant made false statements to Plaintiff by insuring him all proper tax documents had been timely filed on his behalf and that the reported balances owed by Plaintiff were true and correct. 32. As a result of Defendant's breach of fiduciary duty, Plaintiff suffered significant loss and damages in the amount of no less than $60,500.00, and Plaintiff has incurred reasonable attorney's fees and costs, and the costs of retaining competent representation to resolve the errors and liabilities created by the Defendant. FOURTH CAUSE OF ACTION (Unjust Enrichment) 33. Plaintiff adopts and restates each of the averments above. 34. Plaintiff compensated the Defendant for and with the expectation of receiving competent, accurate and professional tax and accounting advice and services and to ensure that her tax reporting and filing with the IRS and OTC was timely and accurate. 35. Defendant failed to provide the Plaintiff with anything of value in exchange for the value of the funds paid to the Defendant, and it would be inequitable and unjust to allow the Defendant to retain the benefit of the compensation she received. 36. As a result, Defendant has been unjustly enriched in excess of $18,000.00 and it is inequitable for Defendant to keep such unjust enrichment and retain the benefit of compensation received in connection to the representation of Plaintiff. Additional Causes of Action Reserved 37. Plaintiff has not yet discovered the full impact and damages incurred as a result of the actions of the Defendant, and reserves the right to assert additional claims and causes of action as might come to light during discovery. PRAYER FOR RELIEF WHEREFORE, Plaintiff demands judgment against each of the Defendants, jointly and severally in an amount of no less than $78,500.00, plus the Plaintiff's reasonable attorney's fees and costs, and the costs of retaining competent representation to resolve the errors and liabilities created by the Defendant, prejudgment and post judgment interest, and any such other and further relief as to which Plaintiff may be entitled. Respectfully submitted, Matthew C. Goodin OBA #19327 Mary Brown Boren, OBA #14826 Morgan A. Lininger, OBA #35422 The Goodin Law Firm 3509 French Park Drive, Suite C Edmond, OK 73034 Telephone: (405) 759-3100 Email: [email protected] Attorneys for the Plaintiff Attorney’s Lien Claimed Verification State of Oklahoma Oklahoma County ) ss. I, Michael Hyde, of lawful age, pursuant to 12 Okla. Stat. § 426, state under penalty of perjury under the laws of Oklahoma that I have read and understand the foregoing instrument, and the facts and matters stated therein are true and correct. Dated: 2/19/2026, and executed in Oklahoma County, State of Oklahoma. Michael Hyde