When the IRS detects a false return, the taxpayer — not the return preparer — must pay the additional taxes and interest and may be subject to penalties.
However, tax preparers can be held liable if it can be proved that they knowingly filed false returns. See this IRS fact sheet for some examples:
https://www.irs.gov/pub/irs-news/fs-06-16.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
