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:

Water Intake

The process of consuming water or fluids to maintain hydration and support bodily functions.

Osmosis

The movement of water molecules through a semipermeable membrane from a region of low solute concentration to a region of high solute concentration.

Selectively Permeable

A property of cellular membranes that allows them to control the passage of substances in and out of cells.

Vitamin A

A fat-soluble vitamin important for vision health, immune function, and cell growth.