In 20X2, Carey Hanlon provided tax advice in a letter to Beth Jackson, a tax-only client. For reasons other than the advice given, Jackson engages Riley Urban for tax work in 20X3. Hanlon had not been engaged to assist in the implementation of the actions called for by the advice or to inform Jackson if subsequent tax law changes would adversely affect the advice given. In 20X3, the tax law changes and the advice Hanlon gave in 20X2if followed again in 20X3 and subsequent yearswould increase the amount of taxes Jackson will pay.

What must Hanlon do in this scenario?

Hanlon is not required to inform Jackson about the change in the law.

Hanlon is required to inform Jackson about the change in the law.

Hanlon must inform Urban about the tax advice given to Jackson.

Hanlon must recall the letter to Jackson because the tax law changed.