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:

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