According to Circular 230 10.21, once a Tax Professional has become aware of an error or omission on a taxpayer's prior return, the Tax Professional is required to advise the taxpayer promptly __________.

	Of the tax consequences of the error or omission.
	That the error or omission exists on their return.
	That the error or omission exists on their return and amend the return to fix the error or omission, regardless of the taxpayer's consent.
	That the error or omission exists on their return, as well as the tax consequences.