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

question 15

Multiple Choice

If a paid tax return preparer intentionally 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) 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 and possible imprisonment because her misconduct involved an accidental mistake

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Definitions:

Leadership Development

The process of enhancing an individual's ability to lead, manage, and guide others within an organization.

Workforce Planning

The process of analyzing, forecasting, and planning workforce supply and demand, assessing gaps, and determining targeted interventions to ensure an organization can meet its goals and objectives.

Downsizing

Activities undertaken to improve organizational efficiency, productivity, and/or competitiveness that affect the size of the firm's workforce, its costs, and its work processes.

Laying Off Employees

The act of temporarily or permanently removing employees from their positions, often due to economic downturns or organizational restructuring.