In tax fraud cases, “it is important to remember that the burden of proof is on the prosecution and not on the taxpayer.” If you were a preparer and you believe you did all you could and complied with tax laws, then it is very likely you are not going to be convicted of criminal tax evasion. The IRS will probably not even see your case. It is very rare for any taxpayer to be convicted of criminal tax evasion. It is even rarer for the accused to be convicted of criminal tax fraud.
The alleged criminal tax return fraud was not professional tax return preparation. Jack McMahon filed false information for the Zourdos on the basis of speculation and supposition and on the basis of erroneous information that he had based on hearsay. Although Jack McMahon did not knowingly participate in the tax filing fraud, he was charged with and convicted of filing fraudulent returns.
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