If a Paid Tax Return Preparer Mistakenly Discloses Qualitative Information,such

question 22

Multiple Choice

If a paid tax return preparer mistakenly discloses qualitative information,such as a client's address,but does not disclose any financial information appearing on the client's tax return,the tax return preparer:

• A) Nonetheless is potentially subject to monetary penalties and possible imprisonment
• B) Is potentially subject to monetary penalties but not criminal punishment
• C) Is subject to a statutory fine of $1,000 per violation unless the preparer can demonstrate good cause
• D) Not subject to monetary penalties or possible imprisonment because her misconduct was accidental

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Definitions:

Bolsheviks

A faction of the Russian Social Democratic Party, led by Vladimir Lenin, that seized power in Russia in 1917 and established a communist government.

Proletarian Revolution

A uprising led by the working-class to overthrow the bourgeoisie and establish a classless society.

July Days

A period in July 1917 in Russia, marked by spontaneous and armed demonstrations by soldiers, sailors, and industrial workers against the Provisional Government, which were ultimately suppressed.

Bolsheviks

A faction of the Russian socialist movement that led the October Revolution in 1917, establishing the Soviet regime.