Review Update--After complaints were filed with government agencies alleging Frazier falsified tax filings, Frazier announced a name change to Frazier, Spoon and Co., PLLC. Records on file with the AZ Corp. Commission indicate the name was changed effective May 6, 2013.

Documentation produced by Frazier has raised further questions in that client-billing statements for tax services performed by him before a new business name had been registered with the AZ Corp. Commission and AZ State Board of Accountancy, reflect Frazier, Spoon and Company, despite the name not having been approved or registered. Additionally, associated documents to the billing statements were crafted to provide the indication the services had been provided by Arthur Spoon and Co., a separate company with different license credentials for the preparation and submission of tax returns. Testimony indicates payments made to the order of Thomas Frazier for tax services were issued and accepted by Frazier, despite the ambiguous billing statements indicating Arthur Spoon and Co. had performed services for which clients claim were performed by Thomas Frazier.

The disparity in the documentation described above occurred shortly after governmental investigations were launched involving Frazier's practices and the manner in which he knowingly falsified tax returns and certified the returns as accurate with his CPA credentials.

Consumers Beware! Certified public accountant Thomas K. Frazier admitted to falsifying tax returns.

When I learned of mistakes and omissions on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising Frazier of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS and AZ Dept. of Revenue. Frazier failed to return my calls but informed my partner that he purposely prepared the returns with the falsified entries and that there was no need for my partner to be concerned.

When I continued to request to my partner that the returns be amended and further recommended using a different CPA, Frazier instructed my partner to ignore my requests. Despite my notifications, Frazier failed to recalculate or amend the returns with complete knowledge his entries were fraudulent and that he intentionally failed to declare cash income paid to my partner when calculating the tax liability.

After filing complaints with government agencies and reporting Frazier’s unlawful and unethical actions, Frazier announced a merger with another firm and that his practice name would change to Frazier, Spoon and Company, PLLC, with an address and phone number of 1130 E. Missouri Ave, Ste. 820, Phoenix, AZ 85014, 602-264-6500, which is identical to the phone number and address for Arthur Spoon and Company, LTD.

If you are considering doing business with Thomas Frazier regardless of the practice name or license he may be operating under at the time, my advice; think twice, research complaints and check with the AZ State Board of Accountancy before doing so.

Thomas Frazier, CPA, who admittedly falsified tax filings of client Nick D'Arcangelo pursuant a governmental investigation launched November 2012, announced in February 2013, the merging of his practice with Arthur Spoon and Company, Ltd., denoting the new firm will consist of himself, Jerry Hilderbrand, and Kenneth Kolek. Frazier proclaims Arthur Spoon will assist in the transition with his clients before retiring and that the practice will initially operate as Frazier, Spoon and Company, PLC [sic] to meet AZ State licensing requirements.

'Both Mr. Hilderbrand and Mr. Kolek come from Colorado and Iowa, respectively, where they operate a [sic] very successful firms'. . . . . 'Their expertise will allow me to provide a wider range of professional services to both my business and individual clients. Our goal is to maintain and over time improve the services that each of you have come to expect. I will continue to be actively involved with each of your tax and accounting needs as I have in the past', Frazier claims.

--------------- Review posted Jun 16, 2013 -- Thomas K. Frazier CPA and part-time football official, conspired with football official and teacher Nick D'Arcangelo to falsify and manipulate D'Arcangelo's tax returns and tax liability. The evidence reveals the fraudulent tax filings generated inflated monetary enrichments for D'Arcangelo while substantially damaging D'Arcangelo's partner. Additionally, Tom Frazier failed to declare cash earnings paid to D'Arcangelo by football official Shannon Eastin for work performed by him on behalf of Eastin's business enterprise when Frazier prepared and electronically filed D'Arcangelo's tax returns thereby furthering D'Arcangelo's financial enrichment. Additional information pertaining to the above including any disciplinary actions to be posted for public review to The AZ State Board of Accountancy Web site.

When he tells you he cooked your books and not to worry about it. Frazier and D'Arcangelo, what the heck are you thinking?

Certified public accountant Thomas K. Frazier admitted to falsifying tax filings. When I learned of mistakes and omissions on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising Frazier of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS and AZ Dept. of Revenue. Frazier failed to return my calls but informed my partner that he purposely prepared the returns with the falsified entries and that there was no need to be concerned. After I continued to request that the returns be amended and recommended using a different CPA, Frazier instructed my partner to ignore my requests. Despite my notifications, Frazier failed to recalculate or amend the returns with complete knowledge his entries were fraudulent and that he had intentionally failed to declare cash income paid to my partner when calculating tax liability. After filing complaints with government agencies and reporting unlawful and unethical actions on the part of Frazier, he announced a merger with another firm and indicated his practice name would change to Frazier, Spoon and Company, PLLC, with an address and phone number of 1130 E. Missouri Ave, Ste. 820, Phoenix, AZ 85014, 602-264-6500, which is identical to the phone number and address for Arthur Spoon and Company, LTD. If you are considering doing business with Thomas Frazier regardless of the practice name or license he may be operating under at the time, my advice -- think twice. Consumers should research complaints and reviews and verify any disciplinary actions taken against Thomas Frazier with the AZ State Board of Accountancy before entrusting their accounting to him.

Certified public accountant Thomas K. Frazier admitted to falsifying tax filings. When I learned of mistakes and omissions on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising Frazier of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS and AZ Dept. of Revenue. Frazier failed to return my calls but informed my partner that he purposely prepared the returns with the falsified entries and that there was no need to be concerned. After I continued to request that the returns be amended and recommended using a different CPA, Frazier instructed my partner to ignore my requests. Despite my notifications, Frazier failed to recalculate or amend the returns with complete knowledge his entries were fraudulent and that he had intentionally failed to declare cash income paid to my partner when calculating tax liability. After filing complaints with government agencies and reporting unlawful and unethical actions on the part of Frazier, he announced a merger with another firm and indicated his practice name would change to Frazier, Spoon and Company, PLLC, with an address and phone number of 1130 E. Missouri Ave, Ste. 820, Phoenix, AZ 85014, 602-264-6500, which is identical to the phone number and address for Arthur Spoon and Company, LTD. If you are considering doing business with Thomas Frazier regardless of the practice name or license he may be operating under at the time, my advice -- think twice. Consumers should research complaints and reviews and verify any disciplinary actions taken against Thomas Frazier with the AZ State Board of Accountancy before entrusting their accounting to him.

You know the smell of bad! A job dealing with other peoples money should not be a breeding ground for fraud. Those cases not reported mean a lot of dirty profit. It is everywhere, top to bottom, only the technique varies. This man's technique is at the top of the stupid spectrum. Who are these people and how much have they scammed? It's time for the IRS to drop in and audit the books.

Thomas Frazier, CPA, Mesa AZ, willfully falsified tax filings which effectively enabled my former partner, Nick Darcangelo, Phoenix, AZ, to receive financial enrichment. Evidence reveals Tom Frazier engaged in the unethical conduct with the intent of harming me financially and benefitting Nicholas Darcangelo who as a result of the fraudulent filings received financial enrichment from federal and state governmental agencies. Furthermore, Thomas Frazier intentionally failed to declare cash payments to Darcangelo from football referee Shannon Eastin for work performed by Darcangelo officiating football games resulting in further financial enrichment to Darcangelo. The cash payments from Shannon Eastin are related to a business to which Eastin is shown on record as having an affiliation. Evidence reveals Tom Frazier as having involvement with her business pursuant claims by Eastin but the scope of his involvement is unclear and pending investigation. Complaints pertaining to the actions and conduct as defined have been filed and are currently under review and/or investigation with various governmental agencies including the AZ State Board of Accountancy. Disciplinary actions to be determined involving Thomas Frazier will be posted to the AZ State Board of Accountancy Web site and available for public review.

Thomas Frazier, CPA, Mesa AZ, willfully falsified tax filings which effectively enabled my former partner, Nick D’Arcangelo, Phoenix, AZ, to receive financial enrichment. Evidence reveals Tom Frazier engaged in the unethical conduct with the intent of harming me financially and benefitting Nicholas D’Arcangelo who as a result of the fraudulent filings received financial enrichment from federal and state governmental agencies. Furthermore, Thomas Frazier intentionally failed to declare cash payments to D’Arcangelo from football referee Shannon Eastin for work performed by D’Arcangelo officiating football games resulting in further financial enrichment to D’Arcangelo. The cash payments from Shannon Eastin are related to a business to which Eastin is shown on record as having an affiliation. Evidence reveals Tom Frazier as having involvement with Eastin’s business pursuant Eastin’s claims but the scope of his involvement is unclear and pending investigation. Complaints pertaining to the actions and conduct as defined have been filed and are currently under review and/or investigation with various governmental agencies including the AZ State Board of Accountancy.