Which of the Following Statements Is Correct

question 103

Multiple Choice

Which of the following statements is correct?

• A)Individuals who prepare their own tax returns are subject to Circular 230.
• B)Under Circular 230,contingent fees are permitted if disclosed in writing.
• C)Paid preparers must inform the client if the client has made an error in a document submitted to the IRS.
• D)All of the statements are correct.

---

Definitions:

E-Mail

Internet-based communication in which senders and recipients correspond.

MIME

Multipurpose Internet Mail Extensions, a standard for formatting non-text attachments used in email communication.

VoIP

Voice over Internet Protocol, a technology that allows for making voice calls using a broadband Internet connection instead of a regular phone line.

SMTP

Simple Mail Transfer Protocol; a standard protocol used for sending emails across the Internet, ensuring the reliable and secure delivery of outgoing mail.