Circular 230 Bans Tax Practitioners from Giving Written Advice on a Federal

question 26

True/False

Circular 230 bans tax practitioners from giving written advice on a Federal tax issue based on the likelihood of an audit.

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Definitions:

Cognitive Dissonance Theory

A psychological theory suggesting that individuals experience discomfort when holding two or more contradictory beliefs, leading them to alter attitudes or behaviors.

Self-perception Theory

A theory suggesting that individuals develop their attitudes and feelings by observing their own behavior and concluding what attitudes must have caused it.

Attitude Changes

Alterations in an individual's outlook, opinions, or feelings towards various aspects of their environment or themselves, often as a result of experiences or new information.

Egoism

Giving to another person to ensure reciprocity; to gain self-esteem; to present oneself as powerful, competent, or caring; or to avoid social and self-censure for failing to live up to society’s expectations.