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    Fraud and Forensic Publications

    Publication If you’re a CPA working in fraud or forensics, you have to work hard to keep up with cutting edge techniques and outthink potential perpetrators. AICPA's fraud publications help you do just that
    Published on October 01, 2014

    Securities Fraud and the Theft-Loss Deduction

    Article Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes
    Published on March 18, 2013

    Securities Fraud and the Theft-Loss Deduction

    Article Whether investment losses from fraud should be treated as capital losses or theft losses when the stock is purchased through a stockbroker is currently undecided for tax purposes
    Published on March 18, 2013

    False Tax Returns, Mail Fraud, and Money Laundering

    Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
    Published on April 02, 2014

    False Tax Returns, Mail Fraud, and Money Laundering

    Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
    Published on April 02, 2014

    Memo Addresses Treatment of Fraudulently Altered Returns

    Article The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
    Published on June 30, 2011

    Memo Addresses Treatment of Fraudulently Altered Returns

    Article The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
    Published on June 30, 2011

    Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case

    Article The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers
    Published on January 28, 2011

    Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case

    Article The Fourth Circuit has upheld the conviction of a Maryland tax return preparer for preparing false tax returns and for wire fraud, where the preparer used interstate wire communications to secure refund anticipation loans (RALs) for his customers
    Published on January 28, 2011

    IRS Nonacquiesces to Tax Court Fraud Holding

    Article ...nonacquiesced to the Tax Court’s decision in Norris because the IRS believes that the Tax Court improperly used a “rigid” 11-factor test to determine the existence of fraud instead of making the determination by considering the taxpayer’s entire course of conduct
    Published on January 31, 2012

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