Which of the Following Statements Best Describes Circular 230

question 43

Multiple Choice

Which of the following statements best describes Circular 230?

• A)Circular 230 has been adopted by the AICPA as its set of rules of practice for CPAs.
• B)Circular 230 is a set of Treasury Department ethical and legal standards for those engaging in practice before the IRS.
• C)Circular 230 is a set of internal rules at the IRS designed toprotect tax practitioners from unfair discipline by the IRS.
• D)Circular 230 is a set of ethical rules for taxpayers.

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Definitions:

Desirable Consequence

An outcome or result that is favorable or wanted, often used a motivator or goal.

Negative Reinforcement

A behavioral concept where the removal of an unfavorable outcome or stimulus strengthens the likelihood of a particular behavior occurring again.

Reinforcement Strategy

A method used to strengthen desired behavior by rewarding positive outcomes or penalizing negative ones to encourage a specific behavior.

Punishment

A consequence applied to decrease or eliminate an unwanted behavior.