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:

Pedophiles

Individuals who have a primary or exclusive sexual attraction to prepubescent children, typically under the age of 13.

Psychological Treatments

Psychological Treatments refer to therapeutic interventions designed to address mental health issues through counseling, behavioral modification, psychotherapy, and other non-pharmacological methods.

Sexual Dysfunctions

A variety of disorders that affect sexual desire, performance, and satisfaction.

Frotteuristic Disorder

A paraphilic disorder characterized by a strong sexual urge and fantasies involving touching or rubbing against a non-consenting person.