The Senior Partner of your Firm, S. Teddy Helm, has asked you research and provide advice in two scenarios:

#1.He asks that you review each of the following actions and answer whether each action can result in suspension or disbarment from practice before the IRS under Circular 230. In providing your answer, please provide a reference to the specific provision(s) of Circular 230, allowing or prohibiting the proposed action(s).

Action

1. Negotiating a client's refund check. This could result in suspension or disbarment per Circular 230 code 10.31 which states you may not endorse, negotiate, electronically transfer, or direct the deposit of any government check relating to federal tax liability issued to a client.

2. Receiving a fine for speeding through a school zone while on the way to the IRS office. No.

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. Yes

4. A practitioner refuses to comply with the rules relating to practice before the IRS because he considers most of them to be unnecessary. Yes

5. Being charged with a felony that could render the practitioner unfit to practice before the IRS. Yes

I need help stating the where it's located in the code, could a tutor assist? I located the code for the 1st one, but not the others.