Recently the IRS suspended the credentials of a Houston, TX CPA who prepared fraudulent tax returns.  PAS will not prepare a fradulent tax return for you or anyone else.  Taxpayers MUST have documentation supporting ALL deductions and MUST CLAIM ALL INCOME.

Taxpayers and tax preparers preparing fraudulent tax returns commonly use excuses such as the following in supporting their decisions.  In no way are the following items legitimate or true.  If your tax preparer suggests any of these or any other suspicious or questionable reason, please contact the Internal Revenue Service.

FRIVOLOUS TAX ARGUMENTS

1. The filing of a tax return is voluntary
2. Payment of tax is voluntary
3. Taxpayers can reduce their tax liability by filing a "zero return"
4. The IRS must prepare federal tax returns for taxpayers who fail to file a return
5. Compliance with an administrative summons issued by the IRS is voluntary
6. Wages, tips, and compensation for personal services are not income
7. Taxpayers can refuse to pay income taxes on religious or moral grounds
8. Federal income taxes violate the Fifth Amendment of taking property without due process
9. Other people have claimed federal income taxes violate other provisions of the Fifth Amendment in addition to the Thirteenth and Sixteenth Amendments

For more information on frivolous tax arguments, visit the IRS website at www.irs.gov