$4,997 for a three-day seminar - that's all it takes to become a "Certified Tax and Business Advisor" like IRS Commissioner Nominee Billy Long.

As we discussed on The Accounting Podcast, this credential comes from a company called Excel Empire.

The certification's promotional video isn't even aimed at tax professionals—it's marketed to insurance agents looking to "differentiate themselves from over 1 million other United States insurance agents."

Here's something concerning: after we covered this story, Long's previous content about ERTC has mysteriously vanished from the internet.

The New York Times dug into Long's connection to Lifetime Advisors, a firm that secured $1.3 billion in ERTC refunds. Long would refer clients to Lifetime, and they would prepare the ERTC applications in exchange for a percentage of the tax credit.

Two of their leaders were previously barred from working as securities brokers, and multiple CPAs quit over questionable tax practices.