Most CPAs and Other Tax Advisors Include Some Form of Blanket

question 19

Multiple Choice

Most CPAs and other tax advisors include some form of blanket disclaimer in the tag line of all their e-mail and other written correspondence sent to clients because of:

• A) malpractice avoidance.
• B) The 10-80-10 rules.
• C) Circular 230 covered opinions rules.
• D) all of the above.

---

Definitions:

Memory Storage

The process by which information is encoded, stored, and retrieved in the brain, forming the basis for learning and remembering.

Short-Term Memory

The capacity to hold a small amount of information in mind in an active, readily available state for a short period of time.

Capacity

The maximum amount that something can contain or produce, or the ability of an individual or system to execute tasks or processes.

Iconic Memories

A type of visual memory that lasts a very short time, representing an exact replica of an observed scene or object.