Thomas Frazier, CPA, Mesa, AZ, aka Frazier, Spoon and Company, PLLC, Phoenix, AZ, intentionally falsified tax filings effectively resulting in fraudulent financial enrichment for his client Nick D'Arcangelo, Phoenix, AZ. Evidence reveals certified public accountant Tom Frazier engaged in the unethical conduct with the intent of financially damaging Nicholas D'Arcangelo's former partner. As a result of Frazier's unlawful falsifications and fraudulent actions, D'Arcangelo received financial enrichment from federal and state government agencies and D'Arcangelo's former partner was financially damaged. Furthermore, in Frazier's preparation and filing of the tax reports, Frazier deliberately failed to declare income received by D'Arcangelo in the form of cash payments. The cash payments were provided to D'Arcangelo by football official Shannon Eastin for work performed by D'Arcangelo in the officiating of football games on behalf of Eastin's business enterprise. Actions on the part of Frazier and Eastin resulted in further financial enrichment for D'Arcangelo. Evidence reveals Tom Frazier as having an association with Eastin and involvement with her business pertaining to football officiating pursuant claims by Eastin, however the scope of Frazier's enmeshment is unclear and subject to inspection in complaints filed with government agencies. Charges pertaining to the actions and conduct as defined have been submitted and currently under review and/or investigation with various government agencies and organizations. 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.