Criminal bacground requirements

[pierre]

I made a mistake over 36 years ago. I was a runaway and prostituted myself to live. I was charged was a Class C misdemeanor. I have not ever been in trouble again. I am current on my taxes and have no liens. Please answer if you know. I love accounting and tax law. This would be my dream.

Thanks for helping,

Pierre

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

[Alan]

On 7/23/12 8:33 PM, pierre wrote:
> I made a mistake over 36 years ago. I was a runaway and prostituted myself to live. I was charged was a Class C misdemeanor. I have not ever been in trouble again. I am current on my taxes and have no liens. Please answer if you know. I love accounting and tax law. This would be my dream.
>
> Thanks for helping,
>
> Pierre
>

What is your question?

--
Alan
http://taxtopics.net

[Stuart A. Bronstein]

pierre <testyt...@gmail.com> wrote:

> I made a mistake over 36 years ago. I was a runaway and
> prostituted myself to live. I was charged was a Class C
> misdemeanor. I have not ever been in trouble again. I am current
> on my taxes and have no liens. Please answer if you know. I love
> accounting and tax law. This would be my dream.

You may well be allowed to get a CPA if that is what you want. It
may depend on the rules in the state you live in. Contact your
state's CPA licensing society.

Anothing thing for you to consider - in some states a misdemeanor can
be expunged if you served your time and didn't get in trouble after
that. That could help your application as well. Talk to a local
criminal lawyer about that option.

___
Stu
http://DownToEarthLawyer.com

[removep...@yahoo.com]

On Monday, July 23, 2012 7:33:20 PM UTC-7, pierre wrote:

> I made a mistake over 36 years ago. I was a runaway and prostituted myself to
> live. I was charged was a Class C misdemeanor. I have not ever been in
> trouble again. I am current on my taxes and have no liens. Please answer if
> you know. I love accounting and tax law. This would be my dream.

My gut feeling is that you will be allowed to prepare and eFile returns as long as you are compliant with the tax laws. If your felony is for tax fraud and such, then you are screwed. Create an account at

http://www.irs.gov/taxpros/article/0,,id=210909,00.html

and do the PTIN sign up. On that page they say these are the things you will need:

BEGIN QUOTE

Social Security Number
Personal information (name, mailing address, date of birth)
Business information (name, mailing address, telephone number)
Previous year's individual tax return (name, address, filing status)*
Explanations for felony convictions (if any)**
Explanations for problems with your U.S. federal tax obligations (if any)**
Credit or debit card for the user application fee
If applicable, your supervisor's PTIN (view Notice 2011-6 for more information)
If applicable, U.S. professional certification information (CPA, attorney, enrolled agent, enrolled actuary, enrolled retirement plan agent, state regulated tax preparer credential, certified acceptance agent) including certification number, jurisdiction of issuance and expiration date.

END QUOTE

Note they talk of felony and not of misdemeanor.

Also another page says:

BEGIN QUOTE http://www.irs.gov/taxpros/providers/article/0,,id=222533,00.html

Phase 3: Pass a Suitability Check

After you submit your application and related documents, the IRS will conduct a suitability check on the firm and each person listed on your application as either a principal or responsible official. This may include: a credit check; a tax compliance check; a criminal background check; and a check for prior non-compliance with IRS e-file requirements. Once approved, you will get an acceptance letter from the IRS with your Electronic Filing Identification Number (EFIN).

END QUOTE

So this prior record might show up in the EFIN application, but I doubt it would cause any problems.

The only thing I can think of is that the law requires you to report all of your income, and I doubt the illegal income from years ago was ever reported, so technically this means you were not compliant with tax laws. FYI, deductions associated with an illegal activity are not allowed. So this means federal, social security, medicare, state income tax should have been paid. But this all seems quite moot.

[removep...@yahoo.com]

On Tuesday, July 24, 2012 7:11:02 PM UTC-7, D. Stussy wrote:

> Note they talk of felony and not of misdemeanor.

> [...]
> =============
>
> Misdemeanors older than 10 years are not even asked about. They are
> disregarded.
> It appears that felonies older than 10 years are also not asked about.

PTIN and EFIN requirements are different. For EFIN the old misdemeanors might matter.

[Bill Brown]

On Jul 24, 5:23 pm, "removeps-gro...@yahoo.com" <removeps-
gro...@yahoo.com> wrote:

> If your felony ...

The OP says he has a misdemeanor conviction, not a felony.

[Mark Bole]

On 2012/07/24 12:10, Stuart A. Bronstein wrote:
> pierre <testyt...@gmail.com> wrote:
>
>> I made a mistake over 36 years ago. I was a runaway and
>> prostituted myself to live. I was charged was a Class C
>> misdemeanor. I have not ever been in trouble again. I am current
>> on my taxes and have no liens. Please answer if you know. I love
>> accounting and tax law. This would be my dream.
>
> You may well be allowed to get a CPA if that is what you want. It
> may depend on the rules in the state you live in. Contact your
> state's CPA licensing society.
>
> Anothing thing for you to consider - in some states a misdemeanor can
> be expunged if you served your time and didn't get in trouble after
> that. That could help your application as well. Talk to a local
> criminal lawyer about that option.

While CPA's are regulated by states, Enrolled Agents and RTRP's fall
under Circular 230 regulations. Here's what Circ. 230 says in part
about disreputable conduct, in short it has to do with crimes that are
tax-related or that involve dishonesty/breach of trust.

So, for example, embezzlement is probably disreputable, while conviction
for drunk driving would not affect Circ. 230 privileges. I will also
assume that sex-related crimes such as that alluded to by the OP also
fall outside the Circ. 230 definition of disreputable conduct.


=======quote============

(1) Conviction of any criminal offense under the Federal tax laws.

(2) Conviction of any criminal offense involving dishonesty or breach of
trust.

(3) Conviction of any felony under Federal or State law for which the
conduct involved renders the practitioner unfit to practice before the
Internal Revenue Service.
[...]
==========================

--

Mark Bole, EA
Enrolled Agents - America's Tax Experts
http://markboletax.com