38. Any preparer who endorses or otherwise negotiates a refund check issued to a taxpayer for a return or claim for refund prepared by the preparer is subject, with respect to each such check, to a penalty of: a. $25 b. $50 c. $100 d. $500 39. What is the applicable length of time for the statute of limitations on assessment of taxes if the taxpayer willfully evades taxes? a. no limitation b. 18 months c. 3 years d. 6 years 40. If a taxpayer under review disagrees with the revenue agent, he or she may: a. Request a conference in the IRS Appeals Office. b. File a petition in the Tax Court within the 90-day period after receiving the statutory notice of deficiency. c. Wait for the 90-day period to expire, pay the assessment and start a refund suit in the District court or the Claims Court. d. All of the above.