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:

Convergent Thinking

A thought process that attempts to focus on the single best solution to a problem.

Intellectual Growth Spurt

A period of rapid cognitive development, often occurring during childhood and adolescence, characterized by significant advancements in reasoning, problem-solving, and understanding.

Creative Thinking

The intellectual ability to think of new and unusual ideas, recognize patterns, and use imagination to solve problems.

Novel Solutions

Creative and original methods or approaches devised to solve problems or address new situations.