How about this analogy. The tax witheld shown on the fake W-2. With the cash receipts from fake invoices.
Next year you go back and again you give him the fake w-2. He knows you got a notice because you never got your refund last year because there was never any tax withheld. IRS slaps a preparer penalty on the accountant. Is that fair?
Making deliberate false statements is against the law. If your tired of posters doing this against our company email our ceo.