Circular 230 Give the Circular 230 position for three of the following situations that are sometimes encountered in the tax profession: . Taking an aggressive pro-taxpayer position on a tax return. . Not having a quality review process for a return completed by a partner of the tax firm. . Purposely delaying compliance with a document request received from the IRS. . Not keeping up with changes in the tax law . Charging $1,500 to complete a Form 1040-EZ . When representing a taxpayer in a Federal income tax audit, charging a fee equal to one-third of the reduction of the tax proposed by the IRS agent . Representing both the husband and wife as to tax matters when negotiating their divorce. . Advertising on the Web for new tax clients and including Se habla espaol in the text of the ads