Call Now (800) 681-1295

What happens when a CPA is charged with tax fraud?

Table of Contents

    It is a felony to present to the government a false, fictitious, or fraudulent claim, which most commonly arises where a taxpayer submits a false claim for refund of taxes prepared by a CPA. Notwithstanding, this statute has also been applied to situations where a defendant who filed an income tax return falsely claimed a refund based on backdated documents, a defendant who filed duplicate returns, one in his name and one in a fictitious name, and a defendant who filed returns claiming refunds in the names of other persons but using his own address. This crime is punishable by imprisonment for up to five years, a fine of up to $10,000, or both.

    For the government to secure a conviction for the presentation of a false claim, it must prove beyond a reasonable doubt that:

    • The defendant made or presented a claim for money or property to a department or agency of the United States Government;
    • The claim was false, fictitious, or fraudulent, and
    • The defendant knew that the claim was false, fictitious, or fraudulent at the time presented.

    A return may be false or fictitious under the statute if the facts and figures used on the return are fictitious, even though the taxpayer might be entitled to a refund if a true return were filed. Although, the statute does not specifically require that a claim be false as to a material matter in those jurisdictions that regard materiality as an element the question is often given to the jury to decide. The statute of limitations for prosecution for making a false claim to the government is five years.

    Tax Help Videos

    Representing Clients from U.S. and International Locations Regarding Federal and California Tax Issues

    Main Office

    Orange County
    2601 Main St. Penthouse Suite
    Irvine, CA 92614
    (949) 681-3502

    Our headquarters is located in Irvine, CA. Our beautiful 19,700 office space is staffed full-time and always available for our clients to meet with our highly qualified and experienced staff of Attorneys, Certified Public Accountants and Enrolled Agents. We also offer virtual consultations and can travel to meet with clients in one of our satellite offices.

    Outside of our 4 hour initial consultation option, we do not charge travel time or travel expenses when traveling to one of our Satellite offices, or surrounding business districts, where it is necessary to meet personally with taxing authority personnel, make court appearances, or any in person meeting deemed necessary for the effective representation of a client. To make this as flexible, efficient, and convenient as possible, David W. Klasing is an Instrument Rated Private Pilot and Utilizes the Firms Cirrus SR22 to service client’s in California and in the Southwest by air. Offices outside these areas are serviced via commercial jet airlines. None of these costs are charged to our clients.

    Satellite Offices

    (310) 492-5583
    (760) 338-7035
    (916) 290-6625
    (415) 287-6568
    (909) 991-7557
    (619) 780-2538
    (661) 432-1480
    (818) 935-6098
    (805) 200-4053
    (510) 764-1020
    (408) 643-0573
    (760) 338-7035
    (602) 975-0296
    New Mexico
    (505) 206-5308
    New York
    (332) 224-8515
    (512) 828-6646
    Washington, DC
    (202) 918-9329
    (702) 997-6465
    (786) 999-8406
    (385) 501-5934