LO.8 Give the Circular 230 position concerning each of the following situations sometimes encountered in the tax profession.

4. Not keeping up with changes in the tax law.

5. Charging $4,500 to complete a simple Form 1040 with no supporting schedules.

6. When representing a taxpayer in a Federal income tax audit, charging a fee equal to one-third of the reduction of the tax proposed by the IRS agent.

7. Representing both spouses when negotiating tax matters pertinent to their divorce.

8. Advertising on the Web for new tax clients and including Se habla espaol in the text of the ads.