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 topic Resources). Summarize 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. Specifically address potential tax preparer penalties, and provide applicable tax code section(s), if they fail to follow the Circular 230 items you discussed. Discuss the legal and ethical aspects of accurately reporting income on tax returns using Statements on Standards for Tax Services (SSTS) as published by the AICPA (located in the topic Resources). Summarize one item from section numbers 1-7 and the consequences to tax preparers if they fail to adhere to the guidelines as provided by the AICPA. Provide examples of client scenarios that may occur which would cause a tax preparer to act unethically using the item you summarized from the SSTS. Compare the expectations of tax preparers as directed in Circular 230 and the SSTS. Discuss how adherence to Circular 230 and SSTS by tax professionals correlates to Christian worldview principles. In addition, discuss why reliance on the Christian worldview is not enough to protect clients from unethical tax professionals and hence the requirement for formal standards issued by the Department of Treasury and the AICPA.