Discuss which penalties, if any, might be imposed on the tax adviser in each of the following independent circumstances. In this regard, assume that the tax adviser: a. Suggested to the client various means by which to acquire excludable income. b. Suggested to the client various means by which to conceal cash receipts from gross income. c. Suggested to the client means by which to improve her cash flow by delaying for six months or more the deposit of the employees' share of Federal employment taxes. d. Failed, because of pressing time conflicts, to conduct the usual review of the clients tax return. The IRS later discovered that the return included fraudulent data. e. Failed, because of pressing time conflicts, to conduct the usual review of the clients tax return. The IRS later discovered a mathematical error in the computation of the personal exemption.