2.94 Aiding or Assisting in Preparation of False Documents Under Internal Revenue Service Laws / 26 U.S.C. Sec. 7206(2) is a federal offense that occurs when someone willfully aids or assists in the preparation of false documents or statements that are intended to be used in connection with a tax return or other document related to the Internal Revenue Service (IRS). This offense is punishable by up to three years in prison, up to $250,000 in fines, and the potential for restitution to the IRS. There are two types of offenses under this code: 1. Aiding or Assisting in the Preparation of a False Tax Return or Other Document: This applies to anyone who knowingly and willfully aids or assists in the preparation of a false tax return or other document intended to be used in connection with a tax return. This includes helping another person prepare a false return or document, or providing false or incomplete information to a tax preparer. 2. Aiding or Assisting in the Preparation of a False Statement: This applies to anyone who knowingly and willfully aids or assists in the preparation of a false statement or representation that is intended to be used in connection with a tax return or other document related to the Internal Revenue Service (IRS). This includes providing false or incomplete information to a tax preparer, or helping another person prepare a false statement or representation. Both of these offenses are punishable by up to three years in prison, up to $250,000 in fines, and the potential for restitution to the IRS.