TBS 4- Disbarment or Suspension under Circular 230 Select from the option list provided whether each of the following actions result in suspension or disbarment from practice before the IRS under Circular 230. Each choice may be used once, more than once, or not at all. Action Answer 1. Negotiating a client's refund check 2. Receiving a fine for speeding through a school zone while on the way to the IRS office 3. Giving an IRS employee a present in hopes that they will issue a favorable opinion. The IRS employee swears to be impartial when deciding on the official opinion 4. A practitioner refuses to comply with the rules relating to practice before the IRS because he considers most of them to be unnecessary 5. Being charged with a felony that could render the practitioner unfit to practice before the IRS Choices: Can result in suspension or disbarment. Will not result in suspension or disbarment