A Registered Tax Return Preparer Who Is Not Also a CPA

question 79

Multiple Choice

A registered tax return preparer who is not also a CPA, attorney, or Enrolled Agent:

• A)Can prepare returns and give tax advice.
• B)Can represent the taxpayer before an IRS Appeals officer.
• C)Must obtain a Preparer Tax Identification Number (PTIN).
• D)Is subject only to selected Circular 230 rules.

---

Definitions:

Allele Frequencies

The proportion of different genetic variants of a gene in a population, denoting the genetic diversity at that specific locus.

Mutation-Selection Balance

An evolutionary principle describing the equilibrium achieved when the rate of new mutations equals the rate of removal of disadvantageous alleles by natural selection.

Deleterious Allele

A genetic variant that tends to have a negative effect on the fitness or survival of an organism.

Fixed Genetic Locus

A specific location on a chromosome where the genetic variation has become identical across all members of a population due to evolutionary processes.