Accounting firm Ryan LLC pushes for tax refunds for mom-and-pop shops and corporate titans like Chevron and Kroger. Some say the company’s tactics could shift tax burdens to individuals while taking public funds from schools, roads and healthcare. At a minimum, they add, Ryan LLC files so many refund claims that its clients may or may not be entitled to that tax regulators across the country are overburdened with piles of paperwork that may keep them from other duties. USA TODAY filed public records information requests in all 50 states to get a better understanding of Ryan's business practices and reviewed more than 4,000 documents between Ryan LLC officials and tax regulators. Read what we found through the link in our bio.