Both the IRS and Checksfield failed to exercise a moral responsibility. Checksfield was having dilemma to accept his friend’s request to work as a controlled informant for he could lose his job and CPA license. Eventually, Checksfield accepted a job offer as his friend assured that his case will be clear. From 1982 to 1985, Checksfield provided information of his client, the owner of the Creve Couer Pizza, to the IRS. In 1989, with the assistance of Checksfield, the IRS found evidence to prosecute the company and federal prosecutors filed a case. At the same time, the IRS also dropped the case against Checksfield. In 1990, Checksfield CPA license was revoked because he violated the ethical standard accounting profession. Checksfield had a moral
