Petersen & Benez, CPAs, performed the audit of Titan Brewery, a public company in $20$X$1$ and $20$X$2.$ In $20$X$2,$ Petersen & Benez also performed tax services for several Titan finance executives and their families. Which statement best describes how the tax services affected Petersen & Benez's independence in $20$X$2$ under PCAOB independence rules?