Thomas Turner falsely represented himself to his customers, stating that he was formerly employed by the IRS, and implying that he understood tax laws and regulations because of his special relationship with the IRS.
During the trial, an actual IRS agent took the stand to educate the jury on the tax consequences of Mr. Turner's overstatements, but Mr. Turner objected, stating that the agent did not qualify as an expert.
Aside from filing bogus returns on behalf of his clients, Mr. Turner also was a non-filer of his own returns due to disagreements over his 1989 tax return. His statement that he wanted to "screw the IRS" made it into the record.
Mr. Turner's comments that "he hated the IRS and that the IRS wouldn't get a dime from him," weighed heavily against him, as he was unable to prove that he could separate this attitude from his personal dealings, instead of when he was preparing returns from others.
Aaron's Take: If you are in the business of preparing returns, it is best not to share your opinion of the IRS, especially if that opinion is similar to those of tax protestors. Mr. Turner's desire to screw the IRS could easily have been extended to the returns that he prepared, making him liable for preparing false returns. Additionally, if you are going to market yourself as an "expert" because you are a former IRS employee, you cannot then turn around and state that the IRS Agent that is testifying against you is NOT an expert.
USA v. Thomas A. Turner, USDC, W.D. Kentucky 2009-2 USTC
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