Joe Bettalia, a general contractor, has struggled in recent years due to a downturn in the construction market in his region of the country. During the past two years, Joe has failed to file tax returns. He now has come to your office and asked you to file a tax return for the current year. You have agreed to do so. Joe also made an unusual request. He has asked you to deliberately overstate his income and tax liability on this year's return. When you expressed surprise at his request, he told you that he feels guilty about not having filed with the government in recent years. Also, he told you that his father never has shown him much respect, so he wants to leave a tax return that shows high income around the house, where his father will see it. That way, my Dad will think I'm a success and show me at least some of the respect that I'm owed.

May you intentionally prepare a tax return for Joe that overstates his income and related tax liability?