Suppose that in Exercise 22, the partner thinks better of committing tax fraud. Instead, he tells Steve that the firm will cover the portion of the client’s tax bill that results from Steve’s mistake.However, it’s best that the client know nothing of this. Steve is therefore asked to send the client a copy of the tax form he would have prepared to carry out the partner’s first plan, rather than the form actually submitted to the IRS. The partner points out that his new plan complies with tax law and benefits the client, so it can’t be unethical. Is he right?