Examlex
Which of the following statements is true?
Circular 230
Regulations promulgated by the United States Treasury Department governing practice before the Internal Revenue Service by attorneys, certified public accountants, and other professionals.
Civil Penalties
Fines or sanctions imposed by a government agency as punishment for violations of legal statutes or regulations.
Criminal Penalties
Legal sanctions imposed for violating tax laws, including fines or imprisonment.
Form 1040EZ
A simplified U.S. federal income tax form for single and joint filers with no dependents that was used to report taxable income under certain conditions, now discontinued.
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