RALs / New York Law Journal / Santa Barbara Bank & Trust / Santa Barbara Bank & Trust Bank / RACs / Pacific Capital Bancorp / Republic Bank & Trust / HSBC / H&R Block Inc. / the New York Times / Smart Tax Inc. / Wall Street Journal / North Carolina Inc. / Columbus Finance Company / Sofar Inc. / NCLC / Jackson Hewitt Tax Service Inc. / Smart Tax of Georgia Inc. / /
Country
United States / /
Currency
USD / /
Event
M&A / Person Communication and Meetings / Conference Call / FDA Phase / Diplomatic Relations / Legal Issues / /
IndustryTerm
financial products / unemployment insurance income / sparse risk management / risk management / e-filing / bank product / audit insurance / expensive product / car dealers / bank / tax financial products / refund financial product / fraud detection systems / media reports / preparation services / e-filed / /
Organization
Harvard’s Kennedy School / Criminal Investigations Division / Government Accountability Office / Consumer Federation of America / IRS Criminal Investigation Division’s Refund Crimes Unit / Tax Division / Community Reinvestment Association of North Carolina / National Consumer Law Center / Senate Finance Committee / U.S. Department of Justice / US Federal Reserve / Georgetown University / Securities and Exchange Commission / U.S. Treasury / IRS Criminal Investigations Division / office of Research / Analysis and Statistics / Internal Revenue Service / New York Department of Taxation and Finance / Subcommittee on Oversight / DOJ / Department of the Treasury / Annie E. Casey Foundation / Congress / federal government / House Committee on Ways and Means / IRS’s Criminal Investigations Division / /
Person
Nancy J. Jardini / Gail Perry / David Cay / Mark Mazur / Karen Masken / Robert D. Hershey Jr. / Tom Herman / Amy Brown / Steve Doyle / Kerry Smith / Steven Saltzburg / Malcolm Sparrow / George Guttman / Joanne Meikle / John Tigue / Stella Adams / Jean Ann Fox / Loretta C. Argrett / Linda Lacewell / Block / Adam Rust / Gary Bell / Peter Skillern / Chi Chi Wu / Evangelos Dimitros Soukas / Roy Nord / /
Position
investment analyst / law professor / The National Taxpayer Advocate / head / Chief / bank officer in the RAL division / CEO / Major / Chief / Criminal Investigation / tax preparer / Assistant Attorney General / Director / National Taxpayer Advocate / /
Product
JACKSONHEWITTTA424B1 / /
ProvinceOrState
Alabama / New York / North Carolina / /
PublishedMedium
New York Times / the New York Times / Wall Street Journal / New York Law Journal / /
APPENDIX A RALS, TAX FRAUD, AND FRINGE PREPARERS Chi Chi Wu, National Consumer Law Center Jean Ann Fox, Consumer Federation of America February 2009