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Circular 230 A. establishes penalties for failure to comply with it's provision: B. applies only to preparation of tax returns by paid preparers. c. Applies

Circular 230

A. establishes penalties for failure to comply with it's provision:

B. applies only to preparation of tax returns by paid preparers.

c. Applies to all individuals who do not use the services of a paid tax preparer.

D. States that paid preparers can be paid for tax services by cashing a clients IRS refund check.

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