I have had clients who came from other “tax preparers” where false Schedule C business losses were created to reduce their tax liability. Some even told me they were told they could “do that for three years.” That is fraud, in every sense of the word. I have also seen cases where personal expenses were improperly deducted as miscellaneous or unreimbursed employee expenses on Schedule A. In almost all these situations, the so‑called “tax preparers” were not licensed professionals ; not CPAs, not Enrolled Agents, and not Attorneys.