Give the Circular 230 position concerning each of the following situations sometimes encountered in the tax profession.

1. Charging $1,500 to compete a form 1040-EZ

2. When representing a taxpayer in a federal income tax audit, charging a fee equal to one-third of the reduction of the tax proposed by the IRS agent.

3. Representing both the husband and wife when negotiating tax matters pertinent to their divorce.

4. Advertising on the web for new tax clients and including Se habla espanol in the text of the ads.