Give the Circular 230 position for three of the following situations that are sometimes encountered in the tax profession: Taking an aggressive pro-taxpayer position on a tax return. Not having a quality review process for a return completed by a partner of the tax firm. Purposely delaying compliance with a document request received from the IRS. Not keeping up with changes in the tax law. Charging $1,500 to complete a Form 1040-EZ. 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. Representing both the husband and wife as to tax matters when negotiating their divorce. Advertising on the Web for new tax clients and including Se habla espaol in the text of the ads