Lance's firm receives hundreds of calls annually from CPAs who are being sued by their clients and/or fined by the IRS for signing tax returns, which include listed transactions. They can be as innocuous as their retirement plan or owning cyber currency and as complicated as participating in captive insurance, conservation easements, section 79, 419, or other potentially listed transactions. There are easy ways that accountants can avoid these disastrous situations. Most CPAs don't think this can ever happen to them, yet thousands of them become involved merely by signing a return.
Lance Wallach, 'National Society of Accountants Speaker of the Year', writes for 26 publications, has authored CPE books for the AICPA, Bisk Education, and used to speak at over 50 national annual conventions. As an expert witness, his side has never lost a case. Lance has appeared on radio and TV and is often quoted in the press. You could spend a week Googling Lance Wallach.