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.

---

Definitions:

Promotional Messaging

Communication designed to inform, persuade, or remind potential customers about a product or service.

Social Media Tool

Digital tools or platforms that facilitate social networking, communication, and content sharing among users.

Website Address

The unique location of a website on the Internet, which is used to access the website through a web browser; also known as a URL.

Graphics

Visual elements such as images, charts, and diagrams used to represent information or concepts in a clear and effective way.