The Federal Tax Law Grants CPAs Acting as Tax Advisors

question 32

Multiple Choice

The federal tax law grants CPAs acting as tax advisors:

• A) A comprehensive privilege against having to disclose the identities of clients who file late tax returns or do not file tax returns at all
• B) A limited privilege against having to disclose certain client information
• C) An absolute privilege against having to disclose client information and makes it a crime for a tax advisor to make such a disclosure
• D) A comprehensive privilege against having to disclose all tax-related client information

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Definitions:

Masseter

A major muscle of mastication involved in jaw closure, located at the side of the jaw.

Plantar Flexes

The movement decreasing the angle between the dorsum of the foot and the leg, for example, standing on tiptoes.

Fibularis Brevis

A muscle of the lower leg that assists in plantar flexing and everting the foot.

Calf Bulge

The appearance of an enlarged or prominent portion of the calf muscle on the back of the lower leg.