California Appellate Tracker

Nazaryan v. Femtometrix, Inc. (2025) 110 Cal.App.5th 903

May 29, 2025

Fraud, False Informational Tax Return, Tax Preparer Liability, 1, 4

Recognizing a split of federal authority on the question, this decision holds that the person or entity preparing an informational tax return may be held liable under 26 USC 7434, as well as the tax return filing entity, for willfully filing a fraudulent information return (1099 or 1098 form).

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California Appellate Tracker

Nazaryan v. Femtometrix, Inc. (2025) 110 Cal.App.5th 903

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