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The paper should focus on some aspect of ethical guidelines for tax professionals and should include a discussion of Circular 230, the AICPA SSTS, or
The paper should focus on some aspect of ethical guidelines for tax professionals and should include a discussion of Circular 230, the AICPA SSTS, or the IRC penalty codes. You may choose to discuss all three ethical guidelines or your paper may examine one of these guidelines or compare and contrast two of the guidelines.
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