During these times of uncertainty, stress and despair, people become more willing and open to taking different, often previously unchartered paths to happiness, good health, success, or perhaps all of the above. Recently, there has been quite a buzz about "intention", in large part, as a result of the book called The Secret.

For those of you who have not read the book, it is largely about the "law of attraction" and the "power of intention". I also have some thoughts about and direct experiences with intention. Firstly, I don't see intention as a forceful act designed to lead you to what you want, or think you want. On the other hand, intention is not passive; it is acting with grace, ease and full awareness of the situation at hand. I have heard people say it doesn't work and that it is even arrogant to think one can achieve any goal by merely articulating the desire to achieve it. Frankly, I don't see intention as instant gratification. I see its effectiveness over time in conjunction with focus and dedication to one's goal.

The talk show host and comedian Bill Maher was recently trashing The Secret with his guest, Roseanne Barr. They both agreed that it seemed so ridiculous for people to think that if they say they want it, whatever that it is, they can get it. Yet, here are two highly successful individuals in their field, on television, saying that this is simply impossible. I mean, do you really believe that neither of them ever intended for their careers, even if in a small way, such as hoping for a successful performance on any given night? To the rest of the viewing audience, they live charmed lives and actually have the careers they wanted and desired and that many of the viewing audience dreams about. You want to tell me there was no intention to produce their careers?

I am not talking about talent, that is important, I am not talking about training, that's important, I am not talking about intelligence, although that might be less important. I am talking about will, about seeing the result you want and intending for it to happen. Now, you know that most of us have wanted things in life, but to no avail. So what? Your life may be taking you on a different journey, but that doesn't contradict intention. Life and intention can work in tandem. It's not about wanting something and getting upset when you don't get it. It's about wanting something and working at it passionately and seeing what comes of it. It might turn out differently than you planned or hoped, but when you mix intention with life you might get something beyond your wildest dreams.

When you don't get what you want, you have a tendency to say to yourself, see I can't get what I want so why try? I notice that as I get older the resignation sets in, the disappointments seem deeper. You don't know what life has planned for you, but that doesn't mean you can't keep your intention ramped up on high. It's about going forward with zest, zeal, purpose and enthusiasm, and if you looked closely, you would see that you probably get what you want more often that you think. Not giving up is part of intention, living a fulfilled life is part of it as well. The path itself is an element of intention as is the particular goal. Your intention can be to live a fulfilled life no matter what comes along and it can also be very effective and support you through a painful or difficult period in your life.

Now, you say, well this is an interesting topic, but what does this have to do with accounting? Recently my clients, a husband and wife, were audited by the IRS. Not surprisingly, they were very worried about the results. As with many audits that I have managed over the years, I knew the tax return was appropriately prepared, but I also saw some potential issues in the audit. Therefore I was able to anticipate the concerns of the auditor and we prepared accordingly.
While I didn't think it would be a horrible result in any event, but I advised my client that there was a possibility of an adjustment and I was realistic about the potential result. I studied the tax return and researched the issues. I looked at the

Internal Revenue Code and Regulations and looked at the court cases and made sure I was really ready for this audit. Then I really started to focus in on my intention. I told my clients that I intended that we be very successful with this audit. Although I could not expressly assert that I expected no change on the tax return, because even under optimum circumstances, no professional can guarantee such a result, it is in fact what I intended. I set my intentions on high. I visualized a compassionate auditor. I prepared my clients and and insured that we were all very familiar with the return and the supporting documentation. I intended that this audit go well. I visualized our celebration of a positive result. The day came. I felt good about the audit, but don't me wrong. I did not rely on my intentions to carry me through the audit. I prepared for the worst case scenario, but intended for the best. So in we walk, and this auditor greets us. I see she has art work on her desk, and I ask her how old her child is and she tells me he is seven. I have seven-year-old triplets, I say. "Oh my god! I can hardly handle one," she says. "How do you handle three?" I am very tired, I tell her.

Very, very tired.. "Oh I so understand," she says, and that was the beginning of a perfect result. A no change audit, very happy and relieved clients and an auditor who felt good she only had one seven-year-old and not three. So does intention work, well as my grandmother used to say, it couldn't hurt.

I welcome your comments and or questions on all my articles and all money and tax related matters. You can contact me through e-mail: Josh "at" joshblau "dot" com Or join me on Facebook.