Hi, I’m Sam Pendolino.

CSS Resources LLC brings years of industry experience and a commitment to excellence to every engagement we place — connecting each client with the right one of our three specialist partner firms, and staying hands-on through filing.

We don’t produce your study. We make sure the right people do — and we stay in it.

Cost segregation, the research credit, and land nutrient analysis are all specialty work. Each sits at the intersection of tax and a technical discipline — engineering, process documentation, agronomy — and each rewards practitioners who do that one thing constantly.
We work with three specialist firms that do exactly that. CSS Resources identifies and scopes the opportunity, places it with whichever of the three fits your facts, and manages the engagement from first call through filing. That firm performs the analysis and issues the study under its own name and professional responsibility.
What separates this from a referral is that we don’t step back once the introduction is made. Our working relationship with each firm is different, and on some engagements it extends into the study itself — conducting the site visit on a cost segregation study, or contributing to the engineering analysis. We are in the file, not adjacent to it.
How we’re paid: you pay the specialist firm a single fee for the study. That firm compensates us, by fee or percentage, for bringing the engagement and for the work we do on it. There is no separate charge to you, and we say so plainly here because you should know it before you call rather than after.

CSS Resources was founded to provide clients with knowledgeable, practical guidance in Cost Segregation, R&D Tax Credits, and Land Nutrient Deduction Studies.

With a Civil Engineering degree, a degree in Construction Management, more than 25 years of construction industry experience, and four years of specialized cost segregation experience, I bring a strong technical and real-world perspective to every client engagement. My experience working with some of the top professionals in the industry helped build the knowledge, relationships, and foundation that ultimately led me to establish CSS Resources and offer these specialized services directly to clients and their tax professionals.

Rather than taking a one-size-fits-all approach, CSS Resources partners with a select group of experienced specialty firms to perform and support our studies. These relationships allow us to connect each client with the appropriate technical expertise while maintaining a high standard of engineering analysis, documentation, and tax support.

A key part of our approach is audit support. The specialty firms we partner with stand behind the studies they prepare and provide technical assistance and supporting documentation in the event a study is reviewed or challenged by the IRS. This added level of support provides clients and their tax professionals with greater confidence when implementing these tax strategies.

Our objective is not simply to identify the largest possible tax benefit. We focus on accuracy, proper documentation, defensible methodology, and long-term client support. We believe a successful study should provide meaningful tax-saving opportunities while also being technically sound and properly supported.

Engineering knowledge. Construction experience. Specialized tax expertise. Audit support.

CSS Resources connects clients with the experience, technical resources, and professional support needed to identify legitimate tax-saving opportunities with confidence.

What we do on every engagement

  • Assess whether a study is worth running before you spend anything

  • Place it with whichever of our three partner firms fits your property type, industry, and facts

  • Negotiate scope and fee, and hold the partner to both

  • Manage documents, scheduling, and the flow of information

  • Stay involved while the work runs, and check what comes back

  • Coordinate directly with your CPA through filing


Why we built it this way

The three services we cover require genuinely different expertise. A cost segregation study needs construction engineering. An R&D credit study needs people who can interview a technical team and document experimentation. A land nutrient analysis needs a certified agronomist.

A single firm claiming excellence at all three is either exaggerating or spread thin. We would rather bring you the practitioner who does your kind of work every week — and keep working alongside them on your file rather than making an introduction and disappearing.

What we look for in a partner firm

  • Demonstrated depth in the specific discipline, not general tax practice

  • Documentation written to withstand examination

  • Willingness to stand behind the study they sign

  • Direct availability to your CPA when questions arise

  • A working relationship long enough that we know how their studies hold up

Working with tax professionals

We regularly serve as the specialty resource behind a CPA firm’s client work — scoping the opportunity, bringing in the right practitioner, making sure Form 3115 support is there, and staying available through filing and beyond. Your client relationship stays exactly where it belongs.