iv. Advertising: Scenario: Liza saw a leaflet advertising tax service. The leaflet was distributed by James who claimed that he could obtain deductions of up to $5,000 for clients. Liza used James to complete and lodge her tax return and paid him a fee for providing this service. James was not registered as a tax agent with the TPB. When reviewing Lizas tax return, the ATO found a number of errors and issued Liza with an amended assessment. Liza ended up having to pay additional tax and administrative penalties. Required: Can James start advertising that they will provide a tax agent service?