How can tax professionals get into trouble criminally?

Tax professionals can violate IRC 7201 Evasion if they assist taxpayers to file a return that is false or provide a false Collection Information Statement. Tax professionals can also violate IRC 7206 if they make false statements to the IRS or provide the IRS with documents they know are false. Finally if a tax professional tries to help a client by destroying documents or hiding them they can be charged with obstruction under IRC 7212.