Texas/New Mexico Stateline | Or like the one that "helped" my sister do her taxes. Added on a small sole-proprietor business that showed a big loss, so she got a big tax credit and refund. He gladly accepted a percent of that refund to pay for his services.
Sister has no clue about taxes and didn't know anything was wrong until a year and a half later when this "accountant" was busted, and her return was automatically audited because it was associated with him. Ended up having to pay it all back of course, with penalties. It was a mess.
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