An organization that improperly claims small entity status may lose patent rights for inequitable conduct.

Duffy originally expected the Prime Minister's Office to cover all expenses he claimed improperly.

They charge that during the 80's the Clintons underpaid the I.R.S. by $13,272 by improperly claiming Whitewater deductions for interest, land payments and other advances.

Fraud involving the fuel tax credit is considered a frivolous tax claim, potentially subjecting those who improperly claim the credit to a $5,000 penalty.

An investigation by the Daily Herald found that Mr. Rauner, for a number of years, improperly claimed three homestead exemptions on his Cook County property taxes.

In one quote from the complaints, an unidentified executive scoffs when questions are raised about improperly claiming certain costs as reimbursable by the government.

The I.R.S. effort is focused on two areas: the earned-income tax credit and children improperly claimed as dependents.

Mr. Hevesi contended that the city had wrongly skipped the traditional competitive bidding process by improperly claiming it needed to get the work started quickly.

The company said then that the fraud involved improper or overvalued inventory, invalid or uncollectible accounts receivable, underestimates of liabilities and improperly claimed or valued assets.

He admitted to preparing or causing to be prepared nine tax returns for clients who improperly claimed losses of $235 million in 1999 and 2000.