Avoiding the Sec. 7206(2) criminal penalty for false/fraudulent return preparation. (Internal Revenue Code section 7206(2)): An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on April 1, 1998. The length of the article is 3645 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: IRC section 7206(2) felony convictions for aiding or assisting in fraudulent or false tax return preparations are rare but should be consciously avoided by practitioners. A review of cases demonstrates that courts are only willing to impose the severe penalties in extreme cases where the elements of aiding or assisting, willfulness, and materiality are obvious. Practitioners should be aware of factors and situations likely to lead to problems.

Citation Details
Title: Avoiding the Sec. 7206(2) criminal penalty for false/fraudulent return preparation. (Internal Revenue Code section 7206(2))
Author: Mark P. Altieri
Publication:The Tax Adviser (Magazine/Journal)
Date: April 1, 1998
Publisher: American Institute of CPA's
Volume: 29 Issue: n4 Page: 240(4)

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