1. Discuss the legal and ethical aspects of accurately reporting income on tax returns using Circular 230 as published by the Department of Treasury (located in the study materials). Discuss at least two items in Section B on Duties and Restrictions and the consequences to tax preparers if they fail to adhere to the guidelines as provided by the Department of Treasury. In your discussion, provide a summary of the items along with examples of the application of the two items in professional practice.