When a taxpayer comes in for tax preparation services intending to defraud the government by filing a false return:

The taxpayer is protected by IRS privacy rules, which forbid the tax preparer to tell anyone else about the return.

The tax preparer should never assist a taxpayer in filing a fraudulent return.

The tax preparer should call the IRS as soon as possible.

The tax preparer should confront the taxpayer and in no uncertain terms, accuse them of fraud.