Copies of Cancelled Checks - Orange County

Just because someone had signature authority does not mean they ever used that authority or had any knowledge of the tax problems. A critical piece of information to support a client’s defense that they did not sign payroll checks or even other checks would be copies of the cancelled checks. Like the bank signature card, a copy of these checks may be in the administrative file you obtain through the FOIA request. If they are not, the client may need to obtain copies from the bank. You need to review cancelled checks to determine that the client:

A. did not sign checks, or

B. if they did sign checks, that they did not sign payroll checks.

Christopher G. Carmona CPA,CFE

Orange County, USA