United States v. Sam B. Haynes

THORNBERRY, Circuit Judge:

It is particularly appropriate that this case was argued before the Court during the height of the federal income tax “season,” since it involves fraud by a tax preparer, “whose Twentieth Century occupation is now almost indispensable to all save those taxpayers who can use, or risk the use of, a short form with standard deductions.” United States v. Brown, 548 F.2d 1194, 1196 (5 Cir. 1977). The widespread use of tax preparers has caused serious problems, and the Internal Revenue Service has taken steps through its “Tax Preparers’ Program” to locate dishonest or…