John S. was having trouble earning a living from his CPA tax practice. John decided to advertise his tax preparation service with a new tag line that stated "Our clients receive the highest tax refunds around town." The advertisement showed a couple jumping up in the air in celebration with one of the individuals talking about buying a new car. Identify the issue(s) that John is potentially facing due to this situation.

1. write four or five comprehensive paragraphs (formatted with the following subtitles) describing the following for each situation:
   1. Issue - briefly state the issue from the situation.
   2. Rule - research and identify the applicable administrative law or code section number and title.
   3. Analysis - apply the law or code to the issue analyzing whether or not there was a violation of the law or code.
   4. Conclusion - conclude your analysis with how the situation could be corrected.
2. Include any potential penalties that might be applicable.