Always Accountable

Jake Kahn worked as a software programmer at a small software company.  He tried to be a straight guy and impressed his friends and colleagues with his sharp wit and loyal friendship.  He did not earn a big income and wondered, as he was dating to find his soul mate, if his salary would cover the expenses that it would take to get married and maintain a growing family.

Jake tried to be an honest employee and stayed away from the constant banter of his colleagues in order to concentrate on his work and not even create the perception that he was taking away from his employer’s time.  One day, Jonathan, a colleague, tried to break the ice with Jake.  “Hey Jake, you have been pretty quiet lately.  What’s happening?” 

“I am doing well” said Jake to be polite. 

“So . . . what are you doing tonight?” asked Jonathan.  Jake was not happy to enter this conversation.  Most people at work would just leave him alone, knowing that he wasn’t the type to make small talk.

“Not much, just doing my taxes” said Jake. 

“What?  You do your own taxes?” said Jonathan.  “Listen!  I have the best accountant; I saved over $15,000 last year on my tax return. You’ve got to use him.  Don’t be a fool to do your own taxes.  This guy practically puts money in the pocket of everyone who uses him.  Here is his number.” Jonathan was about to jot down the number on a work notepad. 

“Wait, you don’t have to write it down!” said Jake, trying to stop Jonathan from inappropriately using work property.  “I don’t need the number.” 

“What?!” said Jonathan, “Don’t be a fool. I can tell you about a friend that he . . .”

Jake interrupted “Look, just type the number into my cell phone.  I know this guy is great but I need to get back to work.  Thanks.”  Jonathan typed the number into Jake’s cell phone and saved it to the phone’s contacts.

That night, Jake went home to do his taxes.  When he got through all of his files and entered all the information in his tax software program, he saw a pretty big number.  No rebate this year.  He would have to pony up more than $1,000.  His Evil Inclination goaded him on to call Jonathan’s accountant, but he didn’t like the smell of it.

The next day at work, Jonathan came by again to schmooze.  This time, Jake lowered his guard and figured, for the sake of not wasting money, it may be worth it to ask Jonathan a few questions about this accountant.  Over the next few days, Jonathan called Jake everyday prodding him, and telling him that he would be a fool to waste money and not to go to his accountant.  Although he wasn’t sure it was the right thing to do, Jake bent under the pressure, called Jonathan’s accountant, Nathan, and made an appointment to meet him.

When Jake met Nathan, he noticed that there was something dubious about him, but he wasn’t sure if it was just because Jonathan recommended him.  Jake showed him his files and what his tax software program produced.  “Jake” said Nathan, “you have been short changing yourself for years.  You are not taking advantage of the deductions that are available to you.  You haven’t put down anything for commuting costs, business entertainment, dependents, and more.” 

“Excuse me Nathan” said Jake “I am not an accountant, but I have a regular train commute to the office, I do not take out clients (and even if I did the company would expense it) and I do not have any dependents.” 

“You are right!” said Nathan “You are not an accountant.  Leave it to the experts like me.  Besides, I am signing off on your return.  Instead of paying more than $1,000 to the IRS, you will be receiving a rebate of over $10,000.  Bang!  Join the group of hundreds of satisfied clients that I help every year to reap these benefits.  I have been advising clients for years without any issues.  Trust me.”  Nathan smiled.

Jake didn’t like the sound of it, but he thought of his financial pressures and how Nathan would be signing off on his return anyway.  What did he have to lose?  Perhaps he was eligible for those tax deductions.  He hesitantly agreed to allow Nathan to do his tax return.  He would barely have enough money to make ends meet if he paid over $1,000 on his taxes.  On the other hand, $10,000 would even give him money to put away in savings.  Two weeks later, Jake returned to Nathan’s office.  According to Nathan’s rendition of Jake’s tax return, Jake would receive a rebate of over $11,000.  Jake “held his nose” and signed the form to allow Nathan to e-file his taxes.  Then Nathan handed Jake anther form.  “What’s this?” asked Jake. 

“Oh” said Nathan “that’s a disclaimer of liability.  It’s a standard form.  All of my clients sign it; never had a problem all these years.  Just sign it so I can have it in my file.”  Nathan smiled.  Jake signed the form.  Nathan and Jake shook hands and Jake left Nathan’s office.

A few weeks later, Jake received a rebate of over $11,000 on his taxes.  “Wow!” said Jake “This is crazy!”  Over the next few years Jake, advised by Nathan, reported more deductions until he was receiving a rebate of almost $20,000 using all kinds of rationale.

One day, as Jake arrived home and as he opened his door, a stranger came up to him.  “Are you Jake Kahn?” 

“Ah . . . yes” said Jake.  “Then you are under arrest.  I am an agent of the IRS.  We have federal authorities here with a warrant to arrest you.  We have been investigating your accountant Nathan for years and are now executing a sting operation to arrest him and all of his clients.”

“That’s good” said Jake.  “It is his entire fault.  He advised me and signed off on my tax returns.”

After paying thousands in criminal defense attorney fees and trying to settle with the IRS for months, Jake had to go to tax court.  There, Nathan testified against Jake stating that he had informed Jake of what he was doing and that Jake even signed a disclaimer of liability every year for every return that Nathan advised him on.  The court ordered Jake to pay back all of the rebate money he received and back-taxes with interest and spend six months in prison.  After Jake’s attorney pleaded with the court, the prison sentence was commuted to a year of community service, where Jake would speak to the public about the dangers of cheating on your taxes.

The Evil Inclination often starts small.  It will tell you to start by searching for an “appropriate” website about Jewish news.  Then you will start surfing other websites filled with inappropriate pictures, which Rav Shalom Arush Shlit”a compares to pouring nitric acid on your soul.  Maybe it will tell you to wear a shorter skirt or a longer wig.  “Everyone else is doing it and some are even worse than me!”  Then, after 120, the Evil Inclination himself will be the one to testify against you!  One must constantly be on guard in the war with the Evil Inclination that takes place at every second of our life.  Remember that our Sages tell us that if you are presented with a test or a challenge, Hashem has already given you all of the abilities to prevail.  Always be vigilant and never give up!