10. Give the Circular 230 position concerning each of the following situations:

a. Taking an aggressive pro-taxpayer position on a tax return.

b. Not having a quality review process for a return completed by a partner of the tax firm.

c. Purposely delaying compliance with a document request received from IRS.

d. Not keeping up with changes in the tax law.

e. When representing a taxpayer in a Federal income tax audit, charging a fee equal to one third of the reduction of the tax proposed by the IRS agent.