Failure of a C.P.A. to file an income tax return for year in which he had taxable income for which he is adjudged guilty in Federal court of a violation of sec. 145 (a) of the Internal Revenue Code constitutes a crime under the laws of the U.S., an essential element of which is dishonesty or fraud within the meaning of the Public Accounting Act.
AGO 1955 NO. 133 > Sep 7 1955