Leland Eidson

SOLD! Sentencing Option Specialists

(From Left to Right: Johnny and Gloria Wagner, Sellers, and Mike Brooks, Buyer.)

SOLD- Sentencing Option Specialists

After being one of the most highly inquired upon businesses that Mark Kincannon Owner/Managing Partner of the Fort Smith/River Valley office has ever listed, Sentencing option Specialists was sold to Mike Brooks.Johnny and Gloria Wagner engaged Mark Kincannon to sell their business because they were ready to retire. A customized confidential marketing program was developed and executed. Through this process Mike Brooks was introduced to the business and an agreement was made.

Mike was introduced to the Business Owners Retirement Savings Account (BORSA) program by Mark. Mike decided to use BORSA to pay for the purchase of the business.

The Wagner’s were thrilled with the service they received from the CBI Team. Mr. Wagner said he wouldn’t change a thing about the process, and noted Mark did a great job in finding the right buyer in a reasonable time frame. Mr. Wagner then asked if he could be a reference for any future potential clients.

SOLD-CBI TEAM sells Sheridan dental practice

Dr. Swilling (Seller) shakes hands with Casey Grimes after closing on the sale of her practice.

Dr. Stacy Swilling has sold Swilling Family Dental practice to Dr. Chad Matone. Dr. Swilling will work with Dr. Matone and his team for a period of time to assure a smooth transition.

Confidential Business Intermediaries/The CBI TEAM served as intermediary in the transaction according to CBI Chairman Carl E. Grimes.

Casey Grimes was the Intermediary and represented Dr. Swilling through the preparation and sale of the 16 year old practice and the real estate.

The practice was listed for sale in January 2017 and the closing took place in June 2017.

Diamond Bank of Hot Springs was lender for Dr. Matone.

Casey Grimes has sold double digit dental and orthodontic practices in Arkansas over the last three years and has built a large database of practice buyers in addition to working with lending groups who want to make practice loans.

Casey can be reached at 479-770-8989 or by email at


From our associate and friend Ted Smith CPA:


The IRS is warning people to beware of a new scam linked to the Electronic Federal Tax Payment System (EFTPS), where fraudsters call to demand an immediate tax payment through a prepaid debit card. This scam is being reported across the country, so taxpayers should be alert to the details.

In the latest twist, the scammer claims to be from the IRS and tells the victim about two certified letters purportedly sent to the taxpayer in the mail but returned as undeliverable. The scam artist then threatens arrest if a payment is not made through a prepaid debit card. The scammer also tells the victim that the card is linked to the EFTPS system when, in fact, it is entirely controlled by the scammer. The victim is also warned not to contact their tax preparer, an attorney or their local IRS office until after the tax payment is made.

“This is a new twist to an old scam,” said IRS Commissioner John Koskinen. “Just because tax season is over, scams and schemes do not take the summer off. People should stay vigilant against IRS impersonation scams. People should remember that the first contact they receive from IRS will not be through a random, threatening phone call.”

EFTPS is an automated system for paying federal taxes electronically using the Internet or by phone using the EFTPS Voice Response System. EFTPS is offered free by the U.S. Department of Treasury and does not require the purchase of a prepaid debit card. Since EFTPS is an automated system, taxpayers won’t receive a call from the IRS. In addition, taxpayers have several options for paying a real tax bill and are not required to use a specific one.

Tell Tale Signs of a Scam:

The IRS (and its authorized private collection agencies) will never:

  • Call to demand immediate payment using a specific payment method such as a prepaid debit card, gift card or wire transfer. The IRS does not use these methods for tax payments. Generally, the IRS will first mail a bill to any taxpayer who owes taxes. All tax payments should only be made payable to the U.S. Treasury and checks should never be made payable to third parties.
  • Threaten to immediately bring in local police or other law-enforcement groups to have the taxpayer arrested for not paying.
  • Demand that taxes be paid without giving the taxpayer the opportunity to question or appeal the amount owed.
  • Ask for credit or debit card numbers over the phone.

For anyone who doesn’t owe taxes and has no reason to think they do:

  • Do not give out any information. Hang up immediately.
  • Contact the Treasury Inspector General for Tax Administration to report the call. Use their IRS Impersonation Scam Reporting web page. Alternatively, call 800-366-4484.
  • Report it to the Federal Trade Commission. Use the FTC Complaint Assistant on Please add “IRS Telephone Scam” in the notes.

For anyone who owes tax or thinks they do:

  • View your tax account information online at to see the actual amount you owe. You can then also review your payment options.
  • Call the number on the billing notice, or
  • Call the IRS at 800-829-1040. IRS workers can help.

The IRS does not use email, text messages or social media to discuss personal tax issues, such as those involving bills or refunds. For more information, visit the “Tax Scams and Consumer Alerts” page on Additional information about tax scams is available on IRS social media sites, including YouTube videos.

Sold Altitude Trampoline


The CBI TEAM of Central Arkansas is proud to announce the sale of Altitude Trampoline Park of Little Rock to Mark and Deb McFatrdige.  

The CBI TEAM was approached by Craig Noel, the local Altitude Trampoline owner and a member of the franchisor for Altitude, about representing their company in selling locations throughout the United States.  Having successfully introduced multiple buyers to the opportunity, the time came for Craig to sell his wildly successful location in West Little Rock.  

Senior Intermediary Shep Campbell and CBI Central Arkansas office owner Connor Grimes worked together in listing and selling the business.  Within twelve hours of signing the engagement agreement the Central Arkansas CBI TEAM delivered  a full price offer from Mr. and Mrs. McFatridge to Craig Noel.  

Mark McFatridge is the former CEO of Bear State Bank who recently retired from banking.  He and his wife Deb were interested in finding a business to buy that produced good cash flow and would be enjoyable to own.  Altitude Trampoline was the right business for them.

The seller and buyer were introduced the very same day that the business was listed and the two immediately hit it off, developing goodwill between them from the start, ultimately leading to the transfer of ownership of the Little Rock trampoline park.

Altitude Trampoline is a franchise based out of Texas.  Founded in 2012, they have quickly become the fastest selling trampoline park in the world with parks on three different continents and cities around the globe.  To learn more, contact the CBI TEAM today.