Paid Tax Preparers Must Comply with All of the Following

question 49

Multiple Choice

Paid tax preparers must comply with all of the following EXCEPT:

• A)Sign all tax returns they prepare.
• B)Comply with the provisions of Circular 230.
• C)Charge a contingent fee.
• D)Pass a competency examination.

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Definitions:

Subcooling

Term used to describe the additional cooling of A/C refrigerant in the bottom of the condenser after it has changed from vapor to liquid below its freeze point. In physics, this is known as supercooling.

A/C System

A system in vehicles and buildings designed to cool the air, improving comfort for occupants.

Low Pressure

Refers to situations where the pressure within a system or component is below the normal operating level, potentially indicating a problem.

High Pressure

Pertains to a condition where the pressure in a system or container is significantly above atmospheric pressure, often used in hydraulic or pneumatic systems.