Which of the Following Statements Regarding Circular 230 Is False

question 64

Multiple Choice

Which of the following statements regarding Circular 230 is false?

• A)Circular 230 applies to all tax return preparers.
• B)Circular 230 defines practice before the IRS.
• C)Circular 230 provides guidance as to the level of authority necessary for a CPA to take a tax return position.
• D)Circular 230 applies to CPAs, enrolled agents, enrolled actuaries, and attorneys.

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Definitions:

Members

Individuals who are part of a group, organization, or body, often having specific rights or responsibilities.

Special Charter

A specific grant of authority and rights by the state to incorporate a city, corporation, or university, detailing its organization, powers, and privileges.

American Corporations

Organizations incorporated under the laws of the United States, engaging in commercial, industrial, or professional activities.

State Legislatures

The legislative bodies within each of the states in the United States, responsible for creating state laws and policies.