A Tax Preparer Is in Violation of Circular 230 If

question 137

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

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Definitions:

Superego

In psychoanalytic theory, the part of the personality that acts as a moral center, guiding behavior according to learned societal standards.

Collective Unconscious

In Jungian theory, the universal memories and experiences of humankind, represented in the symbols, stories, and images (archetypes) that occur across all cultures.

Personality

The combination of characteristics or qualities that form an individual's distinctive character and behavioral patterns.

Psychodynamic Theory

A psychological perspective that emphasizes the systematic study of the psychological forces that underlie human behavior, feelings, and emotions and how they might relate to early experience.