Miriam Kelsey is a new tax preparer who needs to obtain a Preparer Tax Identification Number $($PTIN$),$

which her manager explains will help prevent potential privacy issues for her in her role as a preparer. Having a PTIN

is an important requirement for tax preparers as it helps to ensure the accuracy of tax returns and protects the privacy

of taxpayers. However, not all situations can be avoided by using a PTIN. Therefore, which of the following situations

is incorrectly listed as one that can be prevented by using a PTINa$)$ Theft of the paid preparer$$s Social Security number.

b$)$ Fraud involving the use of the paid preparer$$s Social Security number.

c$)$ Invasion of the preparer$$s privacy.

d$)$ An IRS understatement penalty.