Steal money from the government?

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What is the solution to dealing with tax preparers who insist on helping their clients steal money from the government (and, by extension, the nation's taxpayers) by intentionally preparing false tax returns designed to increase refunds? Will the new tax preparer regulations prevent these preparers from doing business? Unlikely, since it takes a person knowledgeable about the tax laws, and thus probably able to pass the IRS preparer certification exam, to perpetrate the fraud.

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