Thomas Frazier, CPAFraudulent Accounting Practices

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Thomas Frazier, CPA, Mesa, AZ, aka, Frazier, Spoon and Company PLLC, Phoenix, AZ, (Thomas Frazier's new address and contact numbers shown are identical to that of Arthur Spoon and Co.) -- Thomas Frazier, CPA willfully falsified tax filings on behalf of his client, Nick D'Arcangelo, Phoenix, AZ. Evidence reveals Frazier illicitly conspired to gain inflated monetary enrichment for D'Arcangelo and to financially harm D'Arcangelo's former partner. As a result of Frazier's accounting manipulations and fraudulent reporting for which D'Arcangelo had knowledge and approved digitally, D'Arcangelo was monetarily enriched and D'Arcangelo's former partner was financially damaged. Furthermore, Frazier deliberately failed to declare income received by D'Arcangelo when preparing and electronically filing D'Arcangelo's tax returns. The income was paid in cash by football official Shannon Eastin for work performed by D'Arcangelo on behalf of her business enterprise. Eastin deferred questions regarding the issuance of the Form 1099 to Frazier who failed to report the income when preparing D'Arcangelo's returns thereby furthering D'Arcangelo's financial enrichment. Evidence reveals Frazier as having an association with Eastin and her business enterprise however the scope of Frazier's enmeshment is unclear and subject to inspection. Charges pertaining to the actions and conduct as defined above are currently under investigation. Disciplinary actions as determined to be posted for public review to the AZ State Board of Accountancy Web site.

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