About Us


We work with you on a personal level to determine the best solutions for your unique needs, then leverage our seasoned expertise to achieve the best possible results.


We are your trusted partner in success. Our firm is large enough to offer a full range of professional services at a fair price, but small enough to give you the individual attention that you deserve.


Rest assured that when a need arises, our firm is ready and capable to handle everything for you so you can focus on what matters most to you.

Staff Profiles

Noreens photos 018Noreen Smith and Karen Winters have formed Winters-Smith Associates, LLC to provide tax and financial services to meet the needs of small businesses as well as individuals. Between the two of them, they have forty-plus years in the tax preparation business, and would like to use this experience to help you.

They are both Enrolled Agents. Noreen became an enrolled agent in 1993, and Karen became an Enrolled Agent in 1999. To become Enrolled Agents, one must pass a rigorous three-part exam that covers all aspects of tax law and the representation of taxpayers before the IRS. Only Enrolled Agents are required to demonstrate to the IRS their competence in matters of taxation before they may represent a taxpayer before the IRS. Unlike attorneys and CPAs, who may or may not choose to specialize in taxes, all Enrolled Agents specialize in taxation. Enrolled Agents are the only taxpayer representatives who receive their right to practice from the U.S. government (CPAs and attorneys are licensed by the states).

KarenThey provide tax preparation and electronic filing, for individuals, as well as partnerships, corporations, trust and estates, and tax-exempt entities. They also handle payroll tax compliance for small businesses, and QuickBooks® consultation, support and setup.

Noreen has special experience dealing with international issues, including non-resident aliens, and foreign earned income.

Karen specializes in estate and trusts, and not-for-profit organizations.


Thomas Sheaffer joined the firm in 2017. Tom offers tax preparation for both individual and businesses, and also offers representation before the IRS and the South Carolina Department of Revenue. Tom retired from the IRS with 17 years of service as a manager and senior tax specialist. He has a Masters in Accounting with a concentration in taxation, and a Masters in Business Administration. He is an Adjunct instructor at Greenville Technical College teaching accounting, taxation, and business law.  He also is an instructor with the Clemson Tax School each fall training 2,000 SC tax professionals with changes in IRS policies, procedures, and new tax law.

Since being with the firm, Tom has successfully negotiated Offers in Compromise, Currently Not Collectable Status, and correspondence audits with the IRS.  He can help with the filing of back years of tax returns, negotiating penalties, and negotiating installment agreements with the IRS and SCDOR.

Tom has trained tax professionals in US International Tax Law at both with the IRS and through the Clemson Tax School.  He can assist with US Citizens working overseas, US nonresident aliens, and US citizens with overseas assets and income.  This includes the filing of foreign business and trust returns.


Celeste Webb, MBA
Before transitioning into accounting, Celeste founded and operated her own real estate brokerage, Realty-Advisors Carolina, for 20+ years. She realized the desperate need small and medium sized businesses have for advisory services in accounting, bookkeeping and tax preparation when she struggled to find good tax advice for her family and real estate brokerage. After years of frustration from finding mistakes on her own tax return, she decided to learn it herself. She now focuses on helping clients build personal wealth by helping business-owners establish and maintain accurate financial statements and progressive business processes which promote forward-thinking growth and tax-saving strategies.