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A practitioner retained by a client is ethically required to advise the client of the consequences as provided under the Code and regulations of: Any

A practitioner retained by a client is ethically required to advise the client of the consequences as provided under the Code and regulations of:
Any error or omission the practitioner knows was made from any return, document, affidavit, or other paper that the client submitted or executed under the revenue laws of the United States.
Only of any error or omission made on any return, document, affidavit, or other paper that the practitioner prepared under the revenue laws of the United States.
Only of any error or omission made on any return, document, affidavit, or other paper that the personal representative of the client, holding a power of attorney, submitted or executed under the revenue laws of the United States if the personal representative requested a review by the practitioner.
Only of any error or omission made on any return, document, affidavit, or other paper that the client submitted or executed under the revenue laws of the United States if the client requested a review by the practitioner.

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