If you're a tax preparer, you need to be aware of the number one reason for audits - the earned income credit. The IRS tends to hone in on this aspect since it's much simpler for them. Rather than going through all of the returns, they'd instead audit the preparer.
The tax bureau is particularly vigilant in areas with many low-income earners, where fraudulent claims are highly likely to be made.
As a tax preparer, you could be held personally liable if you add false or fake credits to a return.
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