Andrea is getting a divorce and she has been referred to you by her divorce attorney to

prepare Andrea$’$s current year$’$s return. In the past, Andrea prepared her and her spouse$’$s

joint tax returns. To get a better understanding of your new client$’$s tax matters, you review

Andrea$’$s prior three years$’$ returns. You discover that Andrea has failed to report income of

at least $$75,000$ for each of the past three years. Under Circular $230,$ what are your ethical

responsibilities to Andrea?