All Tax Practitioners Who Prepare Tax Returns for a Fee

question 98

Multiple Choice

All tax practitioners who prepare tax returns for a fee are subject to which of the following?
I.IRS Circular 230
II.AICPA Code of Professional Conduct
III.Statements on Standards for Tax Services
IV.American Bar Association Code of Professional Conduct
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• A)Only statement I is correct.
• B)Statements I, II, and III are correct.
• C)Statements II and III are correct.
• D)Statements II and IV are correct.
• E)Statements I, II, III, and IV are correct.

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Definitions:

Masseter

A facial muscle critical for chewing and biting, located at the angle of the jaw.

Plantar Flexes

The movement that increases the angle between the shin and the top of the foot, pointing the toes downward.

Soleus

A muscle in the calf of the leg that flexes the foot to point the toes downward.

Tibialis Anterior

A muscle located in the front of the shin that helps in dorsiflexion and inversion of the foot.