There’s only one big problem which usually occurs. If you filed a married filling joint return in the years in question, then you’re actually recommending yourself for audit as well.
The other thing that can happen is that you recommend your spouse, let’s say, for audit on a 2006 return. You were divorced in the middle of 2005. The auditor finds a bunch of stuff and decides to open up 2005 as well. Once again, you’re getting audited yourself. The bad karma alone should be enough to dissuade you from such a reprehensible act. Worry about keeping your own nose clean. Leave the past where it belongs.
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