If a Paid Tax Return Preparer Mistakenly Discloses Qualitative Information,such

question 22

Multiple Choice

If a paid tax return preparer mistakenly discloses qualitative information,such as a client's address,but does not disclose any financial information appearing on the client's tax return,the tax return preparer:

• A) Nonetheless is potentially subject to monetary penalties and possible imprisonment
• B) Is potentially subject to monetary penalties but not criminal punishment
• C) Is subject to a statutory fine of $1,000 per violation unless the preparer can demonstrate good cause
• D) Not subject to monetary penalties or possible imprisonment because her misconduct was accidental

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Definitions:

Hypnosis

Hypnosis is a trance-like state of focus and concentration, achieved through verbal suggestion, used therapeutically to increase relaxation and alter perceptions, thoughts, or behaviors.

Counter-Resistance

Strategies or behaviors individuals or groups employ to oppose or withstand resistance they encounter.

K Complexes

A type of brain waveform seen in stage 2 sleep, characterized by a brief, high-voltage peak followed by a slow wave; believed to play a role in sleep-based memory consolidation.

Stage 2 Sleep

A phase of sleep characterized by specific brain wave patterns known as sleep spindles and K-complexes, indicating a deeper sleep than stage 1, yet lighter than stages 3 and 4.