It is a felony for anyone-not just accountants-to willfully make false statements in a tax return or to willfully assist others in preparing a false return.

Felony

A felony is a serious crime usually punishable by imprisonment for more than one year or by death. Examples include murder, arson, and burglary.

Tax Return

A document filed with the tax authorities detailing income earned, taxes payable, and deductions claimed by an individual or entity.

False Statements

Intentionally dishonest declarations or representations, especially ones made under circumstances where truthfulness is expected or required.