Frazier Spoon and Company

Thomas Frazier, CPA, aka, Frazier, Spoon & Company PLLC, falsified tax filings effectively resulting in financial enrichment for Frazier’s client Nick D'Arcangelo, Phoenix, AZ. Evidence reveals Frazier engaged in the unlawful actions with the intent of financially damaging Nicholas D'Arcangelo's former partner and enriching D’Arcangelo.

As a result of Frazier’s accounting manipulations and false reporting, D'Arcangelo received financial enrichment from federal and state government agencies and D’Arcangelo’s former partner suffered monetary damages. Furthermore, Frazier deliberately failed to declare income received by D'Arcangelo when preparing D’Arcangelo’s tax returns. The undeclared income was paid in cash payments by football official Shannon Eastin to D’Arcangelo for his work officiating football games on behalf of Eastin’s business enterprise. Actions on the part of Eastin and Frazier resulted in D’Arcangelo receiving financial enrichment in addition to the above.

Evidence reveals Frazier as having an association with Eastin and an involvement with her business enterprise as indicated by Eastin, however the scope of Frazier's enmeshment is unclear and subject to inspection.

Charges pertaining to the actions and conduct as defined are currently under review and/or investigation with various government agencies and organizations. Disciplinary actions as determined to be posted to the AZ State Board of Accountancy Web site and available for public review.

Teacher Mr. D’arcangelo is supposed to be the new PE teacher and football coach at J.O.

Combs Middle School in San Tan Valley Arizona. I found complaints about Mr. Darcangelo and his tax accountant when I typed nick d’arcangelo football on Google so my husband sent him a text. Mr.

Darcangelo was mad and left messages until midnight on a work night. When my husband couldn't talk to him until he got home from work Mr. Darcangelo sent a text calling him a coward!!!!! Parents should be allowed to ask about complaints when they're about their children's teacher.

It's not right for a teacher to call a parent a coward because we wanted to ask his side of the story. Is he trying to hide something he doesn't want us to know about? Comments saying it's not Christian like to say his name are not very nice. We're proud of our Christian home and believe we're good parents for wanting to know what the complaints are about.

Mr.

D'arcangelo calling my husband a coward sets a bad example as a teacher of our children. I don't think I want him teaching our son or coaching him on football after all this.

Q: How does a person know when the time has come to move on and find a new accountant?

A: When your certified public accountant tells you he cooked your books and you don't have a thing to be concerned about.

I guess there really are people who believe they have immunity against the powers of the Internal Revenue Service which begs the question about what else could be cooking in that kitchen?

There is much to be learned from Eliot Ness and his band of Untouchables.

Tom Frazier and Nick D'arcangelo, what the heck could you have been thinking?

Consumers beware! Certified public accountant Thomas K. Frazier admitted falsifying tax filings and other unethical actions when questioned by government officials and has operated using several names, including: Frazier, Spoon and Co, Thomas Frazier, CPA, PC, and Arthur Spoon and Company.

When I learned of miscalculations and mistakes on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board.

Frazier failed to return my calls but informed my partner that he purposely prepared the tax filings with falsified entries and attempted to dismiss my alerts with deceptive innuendo the fraudulent tax returns would go unnoticed.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier advised my partner to disregard my concerns. 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.

Frazier was fully aware his actions jeopardized me and my partner yet he failed to take corrective action for his unlawful and ethical wrongdoings despite numerous notifications and requests.

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

Documentation produced by Thomas Frazier has raised further questions and confusion in that client billing statements for services rendered by Frazier reflect his new business name of Frazier, Spoon and Co., but associated documents were crafted to indicate services had been provided by Arthur Spoon and Co., a separate company with different license credentials for the preparation and submission of tax returns. Client testimony indicates payments made to the order of Thomas Frazier's CPA practice for services rendered were accepted despite billing statements indicating Arthur Spoon and Co. had performed the services.

The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched involving Frazier's practices, and the manner in which the tax returns were fraudulently calculated and certified as accurate when they were knowingly inaccurate.

If considering doing business with Thomas Frazier regardless of the practice name or license he claims to be operating under, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

When I learned of mistakes on tax returns certified as accurate under penalty of perjury by Thomas K Frazier CPA, I left word advising him of what appeared to be clerical errors and that amended tax returns needed to be filed. Frazier 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 recommended using a different CPA, Frazier instructed my partner to ignore my requests. Despite my messages Frazier failed to amend the returns with complete knowledge his entries were fraudulent and that he intentionally failed to declare cash income paid to my partner.

After reporting Frazier’s unlawful actions, Frazier announced a merger with another firm and the new name Frazier, Spoon & Co. If you're considering doing business with Thomas Frazier regardless of the name or license he may be operating under, my advice; think twice.

Consumers beware! Certified public accountant Thomas K. Frazier admitted falsifying tax filings and other wrongdoings and unethical actions pursuant government investigations.

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 him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board.

Frazier failed to return my calls but informed my partner that he purposely prepared the returns with falsified entries and that there was no need for concern.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier instructed my partner to ignore my requests and not respond. 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 liabilities.

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

Furthermore, documentation produced by certified public accountant Thomas Frazier has raised further questions and confusion in that billing statements for services rendered by Frazier reflect the new corporate name of Frazier, Spoon and Co, but associated documentation was crafted to indicate Arthur Spoon & Company had provided the services.

The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched pertaining to Frazier's practices, and the manner in which the tax returns were calculated and certified as accurate before having been submitted.

If you are considering doing business with Thomas Frazier regardless of the practice name or license he claims to be operating under at the time, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

Consumers beware! Certified public accountant Thomas K. Frazier admitted falsifying tax filings and other unlawful and unethical actions when questioned by government officials and has operated using several names, including: Frazier, Spoon and Company, Thomas Frazier, CPA, PC, and Arthur Spoon and Company.

When I learned of miscalculations and mistakes on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board.

Frazier failed to return my calls but informed my partner that he purposely prepared the tax filings with falsified entries and attempted to dismiss my alerts with deceptive innuendo the fraudulent tax returns would go unnoticed.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier advised my partner to disregard my concerns. 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.

Frazier was fully aware his actions jeopardized my partner and me yet he failed to take corrective action for his unlawful and ethical wrongdoings despite numerous notifications.

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

Documentation produced by Thomas Frazier has raised further questions and confusion in that client billing statements for services rendered by Frazier reflect his new business name of Frazier, Spoon and Co., but associated documents were crafted to indicate 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's CPA practice for services rendered were issued despite ambiguous billing statements reflecting Arthur Spoon and Co. had performed the services.

The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched involving Frazier's practices, and the manner in which the tax returns were fraudulently calculated and certified as accurate when they were knowingly falsified and inaccurate.

If considering doing business with Thomas Frazier regardless of the practice names or license he claims to be operating under, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

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-****, 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.

Mr. D’arcangelo is supposed to be the new PE teacher and football coach at J O Combs Middle School in San Tan Valley Arizona. I found fraud complaints about Mr. Darcangelo and his tax accountant when I typed nick d’arcangelo football on Google so my husband sent Mr. Darcangelo a text. Mr. Darcangelo was mad he sent the text and left messages until midnight on a work night. When my husband couldn't talk to him until he got home from work Mr. Darcangelo sent a text calling my husband a coward!!!!! Parents should be allowed to ask about serious complaints when they're about their children's teacher. It's not right for a teacher to call a parent a coward because we wanted to ask his side of the story. Is he trying to hide something about him and this accountant Thomas Frazier he doesn't want us to know about? Comments saying it's not Christian to say Mr. Darcangelo's name are not very nice. We're proud of our Christian home and believe we're good parents for wanting to know what the complaints are about. Mr. D'arcangelo set a bad example as a teacher by name calling and I don't think I want him teaching our son or coaching him on football after all this.-----------------------

Dear Anonymous, Our complaint about teacher Mr. Darcangelo didn’t mention alcoholism but you seem to know and talk about some of the things we are concerned about. We think a teacher with a drinking problem or drug problem does affect our kids and do not agree with the comments you wrote. ------------------------?

Anonymous wrote 6-14-2013 -Oh grow up, if the message was directly to your husband, how would that affect any kids? Furthermore, it isn’t any of your business what a teacher does in their spare time. I know of a head basketball coach in a nearby town, that is an alcoholic, never drinks around the kids, he also has a tendency to yell, call names, etc., but he is the second winningest boys basketball coach in the state. Every kid in the school respects him and the team is willing to go all out for him. If you don’t like what you hear about this teacher because your family is allegedly good “Christians” take your kids out of school and send them to a Christian school or home school them. The problem is really simple to solve. Otherwise quit posting complaints. No it isn’t any of the parent’s business what a teacher does in their spare time, unless they are committing a crime. -Anonymous from Sioux Falls SD 6-14-2013.

Consumers beware! Certified public accountant Thomas K. Frazier admitted falsifying tax filings and other unethical actions pursuant government investigations and has operated using several names including: Frazier, Spoon and Co, Thomas Frazier, CPA, PC, and Arthur Spoon and Company.

When I learned of miscalculations and mistakes on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board.

Frazier failed to return my calls but informed my partner that he purposely prepared the tax filings with falsified entries and attempted to dismiss my concerns with deceptive claims and implied innuendo the fraudulent tax returns would go unnoticed.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier instructed my partner to ignore my requests and not discuss the issue with me. 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.

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

Documentation produced by certified public accountant Thomas Frazier has raised further questions and confusion in that client billing statements for services rendered by Frazier reflect his new business name of Frazier, Spoon and Company, but associated documents were crafted to indicate services had been provided by Arthur Spoon and Company, a separate company with different license credentials for the preparation and submission of tax returns on behalf of clients.

The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched involving Frazier's practices, and the manner in which the tax returns were fraudulently calculated and certified as accurate when they were knowingly inaccurate.

If you are considering doing business with Thomas Frazier regardless of the practice name or license he claims to be operating under at the time, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

Consumers beware! Certified public accountant Thomas K. Frazier admitted falsifying tax filings and other unlawful and unethical actions when questioned by government officials and has operated using several names, including: Frazier, Spoon and Company, Thomas Frazier, CPA, PC, and Arthur Spoon and Company.

When I learned of miscalculations and mistakes on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board.

Frazier failed to return my calls but informed my partner that he purposely prepared the tax filings with falsified entries and attempted to dismiss my alerts with deceptive innuendo the fraudulent tax returns would go unnoticed.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier advised my partner to disregard my concerns. 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.

Frazier was fully aware his actions jeopardized my partner and me yet he failed to take corrective action for his unlawful and ethical wrongdoings despite numerous notifications.

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

Documentation produced by Thomas Frazier has raised further questions and confusion in that client billing statements for services rendered by Frazier reflect his new business name of Frazier, Spoon and Co., but associated documents were crafted to indicate 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's CPA practice for services rendered were issued despite ambiguous billing statements reflecting Arthur Spoon and Co. had performed the services.

The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched involving Frazier's practices, and the manner in which the tax returns were fraudulently calculated and certified as accurate when they were knowingly falsified and inaccurate.

If considering doing business with Thomas Frazier regardless of the practice name or license he claims to be operating under, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

Thomas Frazier, CPA, who admitted to falsifying tax filings for football official and teacher Nick D’Arcangelo, announced the merging of his accounting practice with Arthur Spoon and Company, Ltd., denoting the new firm will consist of himself and two other principals, Jerry Hilderbrand and Kenneth Kolek. Frazier proclaims Arthur Spoon, CPA, will continue with the practice to assist in the transition with his clients before retiring and that the practice will initially operate under the firm banner Frazier, Spoon and Company, PLC [sic], to meet state licensing requirements.

“Both Mr. Hilderbrand and Mr. Kolek come from Colorado and Iowa, respectively, where they operate a [sic] very successful firms. I am excited to be associated with them. 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.”, declares Frazier.

Original review posted Jun 16, 2013 --- Thomas K. Frazier CPA and part-time football official, conspired with football coach and physical education teacher Nick D'Arcangelo to falsify and manipulate Mr. Darcangelo's tax returns and subsequent tax liability. The evidence reveals Mr. Darcangelo as having full knowledge and providing authorization to the fraudulent tax filings, which generated inflated monetary enrichments for Mr. D'Arcangelo while substantially damaging Mr. D'Arcangelo's partner.

Furthermore, Tom Frazier intentionally failed to declare cash earnings paid to teacher Mr. D'Arcangelo by football official Shannon Eastin for football officiating work performed by Mr. Darcangelo on behalf of Eastin's business enterprise when Frazier prepared and electronically filed Mr. Darcangelo's tax returns.

Ms. Eastin deferred Mr. D'Arcangelo's questions to Mr. Frazier regarding the failure to issue the Form 1099. Frazier willfully failed to amend the falsified tax returns to include cash earnings paid to Mr. D'Arcangelo by Eastin thereby furthering financial enrichment.

Frazier Spoon and Co., PLLC - Consumers beware! Certified public accountant Thomas K. Frazier formally disciplined for the willful falsification of tax filings.

Update 7-23-13 - The AZ State Board of Accountancy ruled on the complaint filed October 2012 against Thomas K. Frazier, CPA, which resulted in disciplinary actions. Information regarding additional complaints alleging further misconduct on the part of Thomas Frazier to be posted.

Consumers beware! Certified public accountant Thomas K. Frazier falsified tax filings and engaged in other unlawful and unethical actions as determined by government officials, and has operated using several names, including: Frazier, Spoon and Company, Thomas Frazier, CPA, PC, and Arthur Spoon and Company.

When I learned of miscalculations and mistakes on tax returns that had been certified as accurate under penalty of perjury by Thomas K. Frazier, CPA, P.C., I left messages advising him of what appeared to be unintentional clerical errors and that amended returns needed to be filed with the IRS, AZ Dept. of Revenue, and the State of CA Franchise Tax Board. Frazier failed to return my calls but informed my partner that he purposely prepared the tax filings with falsified entries and attempted to dismiss my alerts with deceptive innuendo that the fraudulent tax returns would go unnoticed.

When I continued to request that the returns be amended and recommended using a different CPA, Frazier instructed my partner to disregard my concerns. 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. Frazier was fully aware his actions jeopardized my partner and me yet he failed to take corrective action for his unlawful and unethical wrongdoings despite numerous notifications.

After filing complaints with government agencies and reporting his actions, Frazier announced a merger with another firm indicating his practice name would change to Frazier, Spoon and Co., PLLC, with an address and phone number identical to that of Arthur Spoon and Company, LTD.

Documentation produced by Thomas Frazier has raised further questions and confusion in that client billing statements for services rendered by Frazier reflect his new business name of Frazier, Spoon and Co., but associated documents were crafted to indicate 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's CPA practice for services rendered were issued despite ambiguous billing statements reflecting Arthur Spoon and Co. had performed the services. The disparity in the documentation occurred shortly after IRS and AZ State investigations were launched involving Frazier's practices, and the manner in which the tax returns were fraudulently calculated and certified as accurate when they were knowingly falsified and inaccurate.

If considering doing business with Thomas Frazier regardless of the practice name or license he claims to be operating under, my advice; think twice, research complaints and reviews, and verify disciplinary actions with the AZ State Board of Accountancy before entrusting your confidential information.

(update to include disciplinary actions)