A Tax Preparer Is in Violation of Circular 230 If

question 136

Multiple Choice

A tax preparer is in violation of Circular 230 if he or she:

• A)Files a tax return that includes a math error.
• B)Charges a fee to prepare an original Form 1120 equal to one-third of the taxpayer's refund due.
• C)Fails to inform the IRS of an error on the client's prior-year return.
• D)All of the above are Circular 230 violations.

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Definitions:

Lesioning

Lesioning is a technique used in neuroscience and research to study brain functions by selectively damaging specific areas and observing the effects.

Meal Reduction

The practice of reducing the size or frequency of meals for reasons such as dieting, fasting, or managing food intake for health.

Larger Bowls

Refers to the psychological effect where the size of a bowl or plate can influence one's perception of portion size, often leading to overeating.

Serve

To perform duties or services for another person or organization.