The legislation that specifies the name, purposes, function, and powers of an agency being created is known as a) joint legislation b) executive legislation c) legalizing legislation d) enabling legislation Which of the following is an example of an independent regulatory agency? a) Department of Justice b) State Department c) Federal Reserve System d) All of the above e) A & C only Andy Dalton is a CPA who prepares tax returns for clients in exchange for payment. Blaine Gabbert is not an accountant, and has no accounting education, but he also prepares tax returns for clients in exchange for payment. Finally, Matt Sanchez has an accounting degree, but not a CPA, but he also prepares tax returns for clients in exchange for payment. Under the Internal Revenue Code, liability for preparing a false return may be imposed on a) Andy b) Blaine c) Matt d) All of the above e) A & C only