Harmon is 30 years old. He is a new client who comes to you because he received a form w-2. He earned $8,500. He has never filed a tax return because his wages have always been paid in cash. Which of the following most accurately states your responsibility as a Tax Professional? a. Advise the IRS about Harmons failure to report income.

b. Advise Harmon that because he was paid cash, he does not have to report those wages because the IRS will never know about them.

c. Advise Harmon that if the IRS has not investigated him before, they will probably not do so now.

d. Advise Harmon he should report his cash wages and file prior year returns, and e plain the consequences for failure to do so.