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

question 15

Multiple Choice

If a paid tax return preparer intentionally 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) 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 and possible imprisonment because her misconduct involved an accidental mistake

---

Definitions:

Pillars of Character

Core ethical values that form the foundation of a person's character and moral decision-making, often cited as trustworthiness, respect, responsibility, fairness, caring, and citizenship.

Ethical Behavior

Refers to the practice of conducting oneself according to recognized moral principles or standards of right and wrong in both personal and professional settings.

Injustices

Situations or actions that are not fair or violate principles of justice.

Ethical Issue

A situation or problem that requires an individual or organization to choose between alternatives that must be evaluated as right or wrong.