Circular 230

question 136

Multiple Choice

Circular 230:

• A)Establishes penalties for failure to comply with its provisions.
• B)Applies only to preparation of tax returns by paid preparers.
• C)Applies to all individuals who do not use the services of a paid tax preparer.
• D)States that paid preparers can be paid for tax services by cashing a client's IRS refund check.

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Definitions:

ICD-9

International Classification of Diseases, 9th Revision, a system used for coding and classifying mortality data from death certificates.

NEC

Short for Necrotizing Enterocolitis, a serious gastrointestinal disease affecting mostly premature infants, involving inflammation and tissue death in the intestines.

Not Elsewhere Classified

A term used in various categorization systems to label items that do not fit into the existing categories.

Obstetric Care

Medical care and treatment provided to women during pregnancy, childbirth, and the postpartum period.