A Tax Preparer Is in Violation of Circular 230 If

question 142

Multiple Choice

A tax preparer is in violation of Circular 230 if he or she:

• A) Files a tax return that includes a math error.
• B) Fails to inform the IRS of an error on the client's prior-year return.
• C) Charges a fee to prepare an original Form 1120 equal to one-third of the taxpayer's refund due.
• D) All of these are Circular 230 violations.

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Definitions:

Cohabiting Unions

Living arrangements where two individuals reside together in a romantic relationship without being legally married.

Childbearing

The process of conceiving, carrying, and giving birth to children; an important aspect of human life and family dynamics.

Frequency

The rate at which an event or phenomenon occurs over a specified period of time or within a given sample.

Intensity

The degree of strength, force, or concentration applied in an action or condition.