possibly, but these allegations run deeper than that.. He took a double deduction on a building that he already declared as a total loss. He invented a shell company in order to do that.
Don't start me with any of your other nonsense. If you are really a career accountant, you know that the practice was shady at best. You also know by now that his CFO is sitting in Rikers these days and was never a licensed CPA, probably just like you.