/// <summary>
        /// Gets the tax authority by identifier.
        /// </summary>
        /// <param name="userId">The user identifier.</param>
        /// <returns></returns>
        /// <exception cref="ApplicationException">Repository TaxAuthority</exception>
        public ITaxAuthority GetTaxAuthorityById(int userId)
        {
            try
            {
                using (
                    var dbContext = (PitalyticsEntities)dbContextFactory.GetDbContext())
                {
                    var aRecord = AccountQueries.GetTaxAuthorityById(dbContext, userId);

                    return(aRecord);
                }
            }
            catch (Exception e)
            {
                throw new ApplicationException("Repository TaxAuthority", e);
            }
        }