Discuss which penalties, if any, the tax adviser might be charged with in each of the following independent circumstances. In this regard, assume that the tax adviser:

a$.$ Suggested that the client invest in a real estate tax shelter.

b$.$ Provided a statement of assurance as to the accuracy of the financial data that are included in the prospectus of a real estate tax shelter.

c$.$ Suggested to the promoters of a real estate tax shelter that a specific accounting technique, not recognized by generally accepted accounting principles, should be used to construct the prospectus.

d$.$ Failed, because of pressing time conflicts, to conduct the usual review of the client's tax return. The IRS discovered that the return included fraudulent data.

e$.$ Failed, because of pressing time conflicts, to conduct the usual review of the client's tax return. The IRS discovered a mathematical error in the computation of the taxpayer's standard deduction.