Can the Founder and Partner of an Accounting Firm be Liable for Helping a Client Breach the Fiduciary Duty the Client owes to his Ex-Wife? Can Others be Liable for Helping the Ex-Husband also Breach his Fiduciary Duty he Owes to his Ex-Wife?

Below is a copy of an email Sara Hassman, the ex-wife sent to the Founder and Partner of the Accounting Firm which guided her and her ex-husband, Mark F. Hassman as documents show and also prepared, and filed their joint tax returns during their marriage of over 20 years.

The ex-wife sent this email hoping to address the issues presented by a letter from Forensic Accountants’ which stated that more discovery is needed to confirm what Forensic Accountants believe to be other sources of income of Mr. Hassman which seems to be apparent based on tax returns, other documents and his lifestyle which they reviewed. Said Forensic Accountants’ letter was exhibit {p} in Mrs. Hassman’s Request for Order filed with the court on May 7, 2014 and discussed at the public hearing on June 11, 2014 in Judge Claudia Silbar’s public courtroom.

So, Mrs. Hassman, the ex-wife sent this email to the Founder and Partner of the Accounting Firm which provided her and her ex-husband guidance as documents show and also prepared and filed their joint tax returns during their marriage of over 20 years to try to reasonably address and resolve the Forensic Accountants’ concerns. Here is her email in pertinent part:

Dear Jim,
I want to make sure you are aware of the email I sent Mark which I have copied below.
Dear Mark,
• In preparation for my tax return, in accordance with the Court Order, please send me your income from ALL of your sources and entities.
• As you well know, other parties, not just me, are effected and have potential liability when you do not state your income correctly.

Jim,
As an accountant, you have a code of professional responsibility you are required to adhere to but; I just want to make sure you are aware of that fact as you prepare Mark’s personal tax return and those for his other entities for the 2010 tax year AS WELL AS any you are preparing for our children or anyone else Mark has a special and lawfully protected relationship with or is in privity with.
Jim, if you in your professional opinion, think you need to make any corrections on any of Mark’s, our children’s or any other individual’s or entity’s tax returns from the past several years that you signed your name to as verifying to the truth and veracity stated therein, I strongly suggest you do so.”

Said Founder and Partner’s responding email states:
“As you are not my client and I do not represent you, please refrain from communicating with me. I have put a block on your emails and will not accept any further form of correspondence or communication from you unless required to do so by court order AND MOST IMPORTANTLY, who do you think you are attempting to DIRECT me or suggest things to me. I am fully aware of my professional responsibilities and don’t need you to tell me what they are.”

Think this email could come back to haunt this accountant and his Accounting Firm of which he is a Founder and Partner, ESPECIALLY SINCE more recently there have been evaluations clearly showing concealed community assets, income, inappropriate distributions and transfers made by the ex-husband Mark F. Hassman and others on his behalf or assisting him since the time this email was sent; just as the Forensic Accountants suspected as their letter above explains?

None of this is legal or financial advice but it is my understanding and also common sense that if an Accounting Firm, an Accountant and Tax Preparer recognizes a mistake or one is brought to their attention: they must ADDRESS IT and not block the email address of their old client of about 20 years who is trying to resolve tax issues on tax returns THEY prepared and signed.

It is my understanding, not legal advice that the Tax Preparer and his Accounting Firm can be liable in many ways, including helping a client, like Mark F. Hassman, BREACH HIS FIDUCIARY DUTY HE OWES TO HIS EX-WIFE, Sara Hassman, to treat her with the highest good faith and fair dealing and shall not take any unfair advantage of her.
Mark F. Hassman’s fiduciary from my understanding includes: Accounting to the ex-wife and holding as a trustee, any benefit or profit derived from any transaction made without the consent of the ex-wife which concerns the community property.

It is also my understanding that:
Religious Organizations with their secret 501c3 and other agreements not disclosed to the ex-wife;
Law Firms guiding and representing both the ex-wife and ex-husband for the divorce and for post judgment spousal support issues and trust and estate and insurance issues;
a Judge who presided over the divorce proceedings and post judgment spousal support hearings;
a Boarding High School with their agreements and were notified they accepted payments from the community estate even after the ex-husband swore he was “insolvent” and could not pay the ex-wife’s spousal support;
Corporate Executives who have paid the ex-husband’s expenses and also after being notified have accepted payments from the community estate knowing the ex-husband swore he was “insolvent” and could not pay the ex-wife’s spousal support but somehow found the income to pay their LLC guaranty and other loans of the ex-husband,
the ex-husband’s Mother who accepted $55,000 for payment of a personal loan after being notified the ex-husband, her son, swore he was “insolvent” and could not pay the ex-wife’s spousal support;

a 401K Profit Sharing Plan and Profit Sharing Plan and Trust Administrator;

Joint Venture Partners;

and a New Spouse;

who refuse to disclose information regarding community assets or rectify distributions they have received or made which tax returns show are attributed to the marriage of over 20 years of the ex-wife but have deprived her of receiving her community property interest in these community assets and community distributions.

As I understand; they can all be held liable FOR HELPING the ex-husband breach his fiduciary duty he owes to his ex-wife to treat her with the highest good faith and fair dealing and shall not take any unfair advantage of her. This includes: Accounting to the ex-wife and holding as a trustee, any benefit or profit derived from any transaction made without the consent of the ex-wife which concerns the community property.

As someone said; this is common sense because if an individual or an organization or firm HELPS an ex-husband violate the law BY HELPING HIM deprive his ex-wife of receiving her community property which HE TOOK FOR HIMSELF (and may be sharing with them so THEY are financially benefiting);
and/or HELPS an ex-husband violate the law BY HELPING HIM deprive his ex-wife of receiving her lawful spousal support; then they should also be liable too.
They are all CONSPIRING to help defraud and deprive the ex-wife of her rights which include receiving her community property and lawful spousal support award. It is common knowledge and common sense that in a divorce all the property of the community estate must be disclosed completely and accurately and then divided 50/50 because this is fair and justice.

None of this is advice of any kind, just my knowledge and experience.
-By Sara Hassman, Parental Alienation Solutions, Founder; www.PAlienation.org

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