The Overall Requirement of the Internal Revenue Service Circular 230

question 5

Multiple Choice

The overall requirement of the Internal Revenue Service Circular 230 is to ensure that tax professionals:

• A)know their clients.
• B)always develop tax plans for their clients.
• C)make tax planning suggestions that, even if they don't have a chance of success, will save the client some money in the short term.
• D)never develop tax shelters.
• E)only be professional accountants.

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