PIERCE, Justice, for the Court:
¶ 1. On January 7, 2008, Rehab Solutions, PLLC ("Rehab") received notice of tax liens assessed against its property. Thereafter, Chad Willis and Renee Willis (collectively, the "Owners") employed the Nail McKinney Accounting firm to assess the financial viability of their business. As a result, numerous financial shortcomings of Rehab's in-house accountant, Mignon Willis
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