PUGIIS, Le an PPorcumy To Professionals must also _ Ask taxpayers for two references to verify the information. O Audit the return. O Contemporaneously document the questions asked and the taxpayer's responses O Perform employment verification checks on all taxpayers claiming one of these credits. Mark for follow up Question 37 of 75. Who may be affected by monetary penalties imposed by the Internal Revenue Service when a Tax Professione fails to meet due diligence requirements? The Tax Professional, the taxpayer, and the tax preparation firm. O The Tax Professional. O The taxpayer. The tax preparation firm. Mark for follow up Question 38 of 75. If a self-employed taxpayer fails to bring documentation to prove their income but wants to claim the Earne Income Credit, the Child Tax Credit Additional Child Tax Credit, and/or the American Opportunity Credit the Professional: May prepare the tax return but must document due diligence questions/answers per the interview conversation