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Form 14157-A West Valley City Utah: What You Should Know

For example, a taxpayer may prepare false returns, file incomplete tax returns (for example, the taxpayer is paid cash and files fraudulent W-2 tax returns), file W-2 tax returns that fail to show all necessary withholding and tax withholding allowances and credits, file a tax return or claim a deduction where none is due, and file a fraudulent return to claim tax refund payments (such as by filing a W-2C tax return that includes a payment for tax credit instead of claiming the same on a W-2); and (2), other tax preparer conduct that adversely impacts the taxpayer's ability to comply. For example, a taxpayer may: (i) prepare a false or fraudulent tax return or claim a deduction where the claim is not available; or (ii) alter a taxpayer's tax return to adjust its tax liability by incorrectly claiming a tax refund; or (iii) file an incorrect return which the taxpayer knows, or has reason to know, is false; or (iv) prepare return and return information for a taxpayer who is not legally obligated to furnish the information to the taxpayer.

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