"*Preparer. I know his name.  I don't know if he is a CPA or EA.  The copy he gave the client didn't list a PTIN and was not signed."

Just fly under the radar and make clients happy by preparing bogus returns.  My blood boils when I see that kind of crap.  You can't blow the whistle on your client and you don't know who else he has prepared returns for so you can't do a lot to seek revenge with the IRS ----------- even though it would feel so good to do so.