Circular 230 was issued by:

A. IRS.

B. None of the choices are correct.

C. State Boards of Accountancy.

D. American Bar Association.

E. AICPA.

In a planning context,

A. closed facts are preferred to open facts.

B. open facts are preferred to closed facts.

C. old facts are preferred to new facts.

D. new facts are preferred to old facts.

E. None of the choices are correct.