Which, If Any, of the Following Could Result in Penalties $\text { II. A willful attempt to understate any client's tax liability on a return or claim for a refund. }$

question 20

Multiple Choice

Which, if any, of the following could result in penalties against an income tax return preparer? I. Knowing or reckless disclosure or use of tax information obtained in preparing a return.
$\text { II. A willful attempt to understate any client's tax liability on a return or claim for a refund. }$

• A) I only
• B) II only
• C) neither I nor II
• D) both I and II

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Definitions:

Sexual Harassment

Unwelcome sexual advances, requests for sexual favors, and other verbal or physical harassment of a sexual nature.

Working Women

Refers to females engaged in employment or professions outside of their homes.

Researchers

Individuals engaged in systematic investigation to establish facts or principles or to collect information on a subject.

Male-sensitive Therapy

Psychological therapy tailored to be more engaging and effective for men, acknowledging gender-specific issues and perspectives.