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Every now and then someone posts on this forum, "Let the client decide." The idea is that the taxpayer is primarily responsible for the facts, so the preparer does not have to audit or verify anything.

Recently, in U.S. v. Stadtmauer, a tax preparer was convicted of criminal conspiracy for "willful blindness." Admittedly it was an egregious case in which the defendent had a lot of direct knowledge to be willfully blind about, but the bottom line is we are indeed required to explore facts that are inconcistent or incomplete or conflict with what we already know about the company or the tax code.

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