ok I'll try.
1.You go to your accountant, that you have gone to in the past. This year you give him no W-2s, but he knows you work. He prepares your return with no income and signs off on it. Two months later you get a notice from the IRS with tax, interest & penalty. What do you do? I guess you would say to him: "Hey Bob I screwed up, sorry. I should have given you that W-2"
Only because the SEC stated that if it was not for Joe it would not have happened, that does not mean they have exused Gtel.