Can Your Tax Client (or You) Go to Jail? (Part II)— footnotes

⁶¹ Arnold Habig, 390 US 222 (1968).

⁶² U.S. Sentencing Commission, Guidelines Manual (November 2005).

⁶³ Booker, 543 US 220 (2005).

⁶⁴ Id.

⁶⁵ Id.

⁶⁶ See, e.g., Cohen and Fields, “New Sentencing Battle Looms After Court Decision—Lawmakers Move to Regain Control Over Prison Terms; ‘Congress has Ample Power,’” Wall St. J. (1/14/05), pg. A1.

⁶⁷ U.S. Sentencing Commission, Guidelines Manual, note 62 supra, at Section 2T1.1.

⁶⁸ Id., at Chapter 5, Part E.

⁶⁹ Id., at Section 3E1.1

⁷⁰ Booker, note 63 supra.

⁷¹Available at www.aicpa.org/download/tax/sstsfinal.pdf. In December 2005, an exposure draft of proposed SSTS No. 9, “Quality Control,” was issued. This statement identifies five elements to be included in a tax practice quality control system, including acceptance and continuance of clients and performance of professional services. The Tax Executive Committee set a proposed effective date of June 30, 2007.

⁷² See Swails, “New Standards for Tax Practice,” Journal of Accountancy (November 2000). Available at www.aicpa.org/pubs/jofa/nov2000/swails.htm.

⁷³ AICPA, SSTS No. 4, “Use of Estimates.”

⁷⁴ Peter Pomponio, 429 US 10 (1976).

⁷⁵ AICPA, SSTS No. 1, “Tax Return Positions,” at par. 2.

⁷⁶ Id., at par. 7.

⁷⁷ Id.

⁷⁸ AICPA Interpretation No. 1-1, “Realistic Possibility Standard,” of SSTS No. 1, “Tax Return Positions,” at par. 6.

⁷⁹ AICPA, SSTS No. 1, note 75 supra, at par. 2.

⁸⁰ John L. Cheek, 498 US 192 (1991).

⁸¹ AICPA, SSTS No. 1, note 75 supra, at par. 9.

⁸² Id., at par. 2.

⁸³ Id., at par. 3.

⁸⁴ Leona M. Helmsley, 941 F2d 71 (2d Cir. 1991).

⁸⁵ AICPA, SSTS No. 3, “Certain Procedural Aspects of Preparing Returns,” par. 2. A member should consider information known from the returns of others, if relevant and necessary to prepare a return, unless limited by law or confidentiality rules. Id., at par. 4.

⁸⁶ Id., at par. 3.

⁸⁷ AICPA, SSTS No. 6, “Knowledge of Error: Return Preparation,” at par. 3.

⁸⁸ Id.

⁸⁹ Id. at par. 4. In choosing to complete the return, members must take steps to ensure the error is not repeated.

⁹⁰ Id., at par. 6.

⁹¹ AICPA, SSTS No. 7, “Knowledge of Error: Administrative Proceedings,” at par. 1.

⁹² AICPA, SSTS No. 6, note 87 supra, at par. 1; SSTS No. 7, note 91 supra, at par. 1.

⁹³ Id.

⁹⁴ To prove that a CPA aided or assisted in filing a false tax return, for example, the government would have to prove that he or she acted willfully under Sec. 7206(2), with a specific intent to aid in filing a false document; see Pomponio, note 74 supra.

⁹⁵ William L. Mounkes, 204 F3d 1024 (10th Cir. 2000).

⁹⁶ Id.

⁹⁷ Interpretation No. 1-2, “Tax Planning,” of SSTS No. 1, “Tax Return Positions,” at par. 6. See Interpretation No. 1-1, note 78 supra, at par. 7, for steps to be taken in determining whether a realistic possibility exists.

⁹⁸ AICPA SSTS No. 8, “Form and Content of Advice to Taxpayers,” at par. 6.

⁹⁹ Id., at par. 7.

¹⁰⁰ U.S. Sentencing Commission, Guidelines Manual, note 62 supra, at Section 2T4.1.

¹⁰¹ See discussion accompanying notes 63-70 supra.

¹⁰² AICPA SSTS No. 6, note 87 supra, at par. 5; SSTS No. 7, note 91 supra, at par. 5.

¹⁰³ Arthur Young and Co., 465 US 805 (1984).

¹⁰⁴ Louis Kovel, 296 F2d 918 (2d Cir. 1961).

¹⁰⁵ Abe Bender, 218 F2d 869 (7th Cir. 1955).