Client Tax Fraud and the CPA  

Oleh:

Schlesser, James H.

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 212 no. 2 (Aug. 2011), page 24-27.
Topik: CPAs; Criminal investigations; Fraud; Ethics; Taxpayers

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.31 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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As a practicing CPA, you should be alert to a taxpayer's possible exposure to allegations of fraud or other criminal misconduct. The consequences to the taxpayer from conviction are generally imprisonment and substantial monetary penalties. While CPAs may provide valuable advice concerning tax liability and IRS administrative procedures, once a clients actions appear potentially to constitute fraud or another crime CPAs should refer that client to an attorney experienced and skilled in this area. Investigations conducted by the IRS' Criminal Investigation Division (CI) are generated from various sources, but the largest source is IRS civil examinations. Because the IRS cannot criminally prosecute every taxpayer suspected of having a willful intent to violate the TRC, other factors are often evaluated in deciding whether to pursue a criminal prosecution. A CPA should take steps to protect any materials related to services rendered with respect to a client with a potential criminal matter.

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