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John is a first-year tax preparer and knows there are rules governing tax practitioners practicing before the IRS. Which document contains rules for practice before

John is a first-year tax preparer and knows there are rules governing tax practitioners practicing before the IRS. Which document contains rules for practice before the IRS as it pertains to attorneys, certified public accountants, and enrolled agents?

a)  Publication 1345

b)  Publication 17

c)  Circular 230

d)  Publication 947

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