LO 12.5 9. For each of the following situations, indicate the amount of the penalty that could be imposed on the tax return preparer:

a. A tax return preparer understates the taxpayer’s tax liability with a frivolous position and does not disclose the position.

$ ____________

b. A tax return preparer fails to furnish his identifying number. $ ____________

c. A tax return preparer aids a taxpayer in understating a tax liability.

$ ____________

d. A tax return preparer endorses and cashes a client’s tax refund check.

$ ____________