CPAs are frequently more aggressive in taking deductions, banking on the likelihood of not being audited, and even if the client is audited, the cost will be less on an individual return than the cumulative total of the deductions over the years. The problem here is that returns over a large number of years is being reviewed – usually, unless the IRS is inspecting actual fraud, only one year is audited and three years is the normal limit of look-back time for audits.

I understand that whoever the current problem person is this time, one problem is that he signed payment checks over directly to a charity/school(whatever). He assumed that by doing so, it wasn't income. It never entered into his accounts. In fact, though, the check was made to him (and thus traceable through the account of whoever did the payment)and he wasn't entitled to deduct 100% from his income – only the charitable deduction level, whatever that was. So he got caught, and his CPA probably passed it because it was reasonably untraceable. Except when a thorough search is done, it'll turn up. He should have had the payer made the check directly to his charity – not to him. That _might_ have worked – it would have appeared as a donation to the charity from the group he spoke to, and he might still have been able to take a charitable deduction for his services. Maybe.

But still – all in all – your point is well taken. Taxes are way too complicated. Too much of a game where he who risks wins – or doesn't get to pass GO!