Auto Body Shop Owner Sentenced for Tax Fraud. The brief article describes the case of Shrewsbury resident Adam Haddad, owner of Everett and Worcester auto body shops, and how by paying his employees under the table was able to avoid paying nearly a quarter of a million dollars in federal taxes. Between March 2015 and June 2017, Mr. Haddad paid a significant portion of the wages to employees of his company, Accurate Collision, Inc. under the table (Auto Body Shop Owner Sentenced for Tax Fraud), which in turn caused him to file false returns to the IRS. The article states Mr. Haddad cost the IRS $292,231 through his fraud. He was sentenced to eight months of prison time, one year of supervised release, and was ordered to pay $292,231 in restitution.

1. What are some signs that fraud may be occurring?
2. Explain which method in the fraud triangle plus inquiry investigation approach would best fit the circumstances explained in this case.
3. How would you go about gathering evidence to build your case without arousing employee suspicion