Which of the Following Statements Regarding Circular 230 Is False

question 64

Multiple Choice

Which of the following statements regarding Circular 230 is false?

• A)Circular 230 applies to all tax return preparers.
• B)Circular 230 defines practice before the IRS.
• C)Circular 230 provides guidance as to the level of authority necessary for a CPA to take a tax return position.
• D)Circular 230 applies to CPAs, enrolled agents, enrolled actuaries, and attorneys.

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Definitions:

Alleles

Alleles are variations of a gene that occur on the same place on a chromosome. These variations contribute to the diversity of traits seen in organisms.

Multiple Alleles

Three or more alleles of a single locus (in a population), such as the alleles governing the ABO series of blood types.

Norm Of Reaction

The range of phenotypes expressed by a single genotype under different environmental conditions.

Phenotypic Possibilities

The range of possible physical and physiological traits that an organism can develop, as determined by its genetic makeup and environmental influences.