If a paid tax preparer is found to have assisted a client in tax$$ evasion, the maximum penalty that the preparer can be assessed$$ is:

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Part $1$

A$.$

$50\%$ of the amount of tax avoided by the tax payer plus the compensation received for preparation of the return

B$.$

$ $1$ comma $000$$$1,000$ plus the compensation received for preparation of the return and not more than $1$ year of imprisonment

C$.$

$ $100$ comma $000$$$100,000$ plus the compensation received for preparation of the return

D$.$

$ $1$ comma $000$$$1,000$ plus the compensation received for preparation of the return