Indicate whether each of the following situations is acceptable or unacceptable according to IRS Code or U.S. federal law by selecting the appropriate circle. Joseph, CPA, has represented Stephen before the Internal Revenue Service and also prepared returns for Stephen in each of the last 3 years. Stephen was divorced last year, and his ex-wife, Lindsay, stopped by Joseph's office and asked Joseph to represent her before the Internal Revenue Service with respect to the examination of her return that she filed separately from her husband in a year in which they were separated but not yet divorced. Because the representation involved a tax return for which Lindsay filed separately and because they were separated at the time, Joseph undertook the representation of Lindsay without disclosing the situation to Stephen