Which of the following acts by a CPA will NOT result in a CPA incurring an IRS penalty?
a. Failing, without reasonable cause, to provide the client with a copy of an income tax return.
b. Failing ,without reasonable cause, to sign a client's tax return as preparer.
c. Understanding 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.
Answer: C
Tax
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