Tax Return Preparer Fraud and the Assessment Limitation Period

I have a confession: I can’t spell. Not that you can tell from my columns, where I successfully hide behind the spell-check function and the good efforts of Tax Analysts’ editors. How bad am I? Well, in sixth grade I won the English prize, but instead of the usual plaque, they gave me a dictionary. I still have it. It does not help. True, I use the dictionary when I…