Tony, the tax preparer, suspects Mr. Jones of attempting tax fraud. Tony should do which of the following if he suspects the taxpayer is trying to commit fraud?

a) Tell the taxpayer the correct manner in which to file the return. If the client refuses to follow the preparer's advice, the preparer should refuse to prepare the return and report the taxpayer to the criminal investigation division of the IRS.

b) File the return in a timely manner and report the client to the criminal investigation division of the IRS.

c) Refuse to file the return and forget he ever saw the taxpayer.

d) Advise the taxpayer the correct manner in which to file the return. If the client refuses to follow the preparer's advice, the preparer should prepare the return and have the client sign it. The tax preparer should then report the taxpayer to the criminal investigation division of the IRS without actually filing a return.