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IRC Section 6694 preparer penalty provisions apply to ________ A. All federal and state tax returns. B. Federal and state income tax returns only. C.

 IRC Section 6694 preparer penalty provisions apply to ________ 

A. All federal and state tax returns. 

B. Federal and state income tax returns only.

 C. All federal tax returns. 

D. Federal income tax returns only. 

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