Now, put on your two hats as a CPA in the real world: one as a return preparer and one as a forensic accountant. The first part of the question is, as a return preparer, given what you now know, what are some safeguards and procedures you will put in place in order to protect yourself from any criminal exposure? Secondly, as a forensic accountant, what are some strategies you can now employ in terms of ensuring you are value-added to a team in terms of defending a criminal tax case (working with a lawyer).