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Which of the following statements is false?
Circular 230
Regulations governing the practice of tax professionals before the Internal Revenue Service, including standards of conduct and disciplinary procedures.
Competency Examination
A test designed to measure someone's ability or knowledge in a specific field or profession.
Enrolled Agent
A tax advisor who is a federally-authorized tax practitioner empowered by the U.S. Department of the Treasury.
Regulations
Rules or directives made and maintained by an authority to regulate behavior, typically in the areas of finance, health, safety, or the environment.
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