Graduation Year

Spring 2014

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts



Reader 1

James Taylor

Reader 2

Matthew Magilke

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© 2014 Jasmine DiLucci


The purpose of this paper is to propose a new theory of civil liability to hold tax return preparers liable to their clients for tax malpractice, applying to understatements, overstatements, and non-optimal tax advice. This paper discusses the tax return preparer’s (TRPs, both signatory and nonsignatory) current liability to the government and to the client, specifically addressing Circular 230, AICPA rules, state boards of accountancy, federal regulations, and malpractice for professionals. It will then go through several case studies to establish current gaps in malpractice law for TRPs, showing how the government is usually favored in court while clients are not. Ultimately, I will explain a general theory of liability to apply nationally for TRPs to increase their accountability to their clients.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.