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1.Which,if any,of the following could result in penalties against an income tax return preparer?

I.Knowing or reckless disclosure or use of tax information obtained in preparing a return.

II.A willful attempt to understate any client\'s tax liability on a return or claim for refund.

a.II only.

b.Neither I nor II.

c.Both I and II.

d.I only.

Explanation

Choice "c" is correct. Both I and II. Knowing or reckless disclosure or use of tax information obtained in preparing a return and a willful attempt to understate any client\'s tax liability on a return or claim for refund could both result in penalties against an income tax return preparer.

2. Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?

a.Failing,without reasonable cause,to sign a client\'s tax return as preparer.

b.Failing, without reasonable cause,to provide the client with a copy of an income tax return.

c.Understating a client\'s tax liability as a result of an error in calculation.

d.Negotiating a client\'s tax refund check when the CPA prepared the tax return.

Explanation

Choice "c" is correct.The IRS does not impose a penalty on a CPA for making an error in calculating a tax return.

Choice "b" is incorrect.A CPA must give his or her client a copy of the client\'s tax return or face imposition of a penalty.

Choice "a" is incorrect.A CPA must sign tax returns that the CPA prepares.Willful violation of this rule can result in imposition of a penalty.

Choice "d" is incorrect.A CPA is prohibited from negotiating a client\'s refund check.

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