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What the ERC fraud wave actually looked like, and how the IRS is unwinding it

by Noah Green CPA CFE | Apr 9, 2026 | White-Collar Tax Crime & Headlines

A small-business owner running a regional logistics firm filed an Employee Retention Credit claim in 2022 based on a promoter’s pitch that “every business with W-2 employees during COVID qualifies.” The promoter prepared Form 941-X amendments for tax...

Random-Walk and Stationarity Tests on Account Reconciliations

by Noah Green CPA CFE | Apr 9, 2026 | DD Tech Lab

A reconciliation account that should oscillate around its expected balance, intercompany clearing, suspense, accrued-payroll roll-forward, but instead wanders without bound has failed its control objective. The variance grows linearly with time; the account cannot...

Foundry vs Snowflake + DBT vs Databricks for DD Analytics: Architecture Trade-Off Framework

by Noah Green CPA CFE | Apr 8, 2026 | DD Tech Lab

What you’ll be able to do after reading this. Score your institution against a 10-dimension platform-comparison scorecard. Apply one of three elicited weight profiles (or run your own elicitation per the companion bundle). Estimate a parameterized 5-year TCO...

S-Corp salary mistakes that get owners audited, the reasonable-compensation problem in 3 numbers

by Noah Green CPA CFE | Apr 7, 2026 | Small Business & 1099 Reality

Two S-Corp owners run comparable consulting businesses with comparable \$280,000 net income years. The first pays himself a \$30,000 W-2 salary and takes \$250,000 in distributions; the second pays himself \$120,000 in W-2 salary and takes \$160,000 in distributions....

OSINT for Financial Fraud in Excel: Integrating Public-Source Verification Into the Workpaper Workflow

by Noah Green CPA CFE | Apr 6, 2026 | DD Tech Lab

Vendor validation at engagement scale breaks when each lookup requires manual browser navigation. The auditor opens OpenCorporates, searches the vendor name, copies registration status, switches to EDGAR, runs full-text search, copies filing presence, opens PACER,...
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Recent Posts

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  • Asset Seizure and Forfeiture: The Sharpest Enforcement Spine

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