true / false

21. A member may omit answering a question on a tax return if reasonable grounds exist for omitting the answer to a question applicable to the taxpayer. SSTS: 22. A member should not omit an answer to a question because it might prove disadvantageous to the taxpayer. SSTS: I 23. If reasonable grounds do not exist for omission of an answer to an applicable question, a taxpayer is not required to provide on the return an explanation of the reason for the omission. SSTS: 24. A member shall make a reasonable effort to obtain from the taxpayer that the taxpayers has maintained books and records or substantiating documentation to support reported deduction or tax treatments of items on a tax return. SSTS: 25. A member can use estimates if fire, computer failure, or natural disaster has destroyed the taxpayer's records. I SSTS: 26. A practitioner may endorse or otherwise negotiate any check issued to a client if the client has authorized the practitioner to do so. 230: 27. Tax advisors should provide clients with the highest quality representation concerning Federal tax issues by adhering to best practices in providing advice and in preparing or assisting in preparation of a submission to the Internal Revenue Service. 230: 28. An enrolled agent has the same ability to practice before the Internal Revenue Service as does an attorney or CPA. 230: 29. Practice before the Internal Revenue Service include preparing documents, filing documents, corresponding and communicating with the Internal Revenue Service and representing a client at conferences, hearings, and meetings. 230: 30. Enrolled Agents, enrolled retirement plan agents, and registered tax return preparers must renew their status with the Internal Revenue Service to maintain eligibility to practice before the IRS. 230: 31. A CPA may be denied to practice before the IRS if he or she has not filed their own individual income tax returns. 230: 32. An employee of the Mississippi Department of Revenue may not practice before the Internal Revenue Service if such employment may disclose facts or information applicable to Federal tax matters. 230: 33. In order to practice before the Internal Revenue Service, an individual must be twenty-one years old. 230: 33. In order to practice before the Internal Revenue Service, an individual must be twenty-one years old. 230: 34. An individual must pass a written examination administered by the Internal Revenue Service in order to receive status as an enrolled agent. 230: I 35. An individual must pass a written examination administered by the Internal Revenue Service in order to receive status as an enrolled agent. 230: 36. An enrolled agent must complete two hours of ethics or professional credit each enrollment year. 230: 37. A practitioner who, having been retained by a client with respect to a matter administered by the Internal Revenue Service, knows that the client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitted or executed under the revenue laws of the United States, must advise the client promptly of such noncompliance, error, or omission. 230: 38. A practitioner should always exercise due diligence in determining the correctness or oral or written representations made by the practitioner to the Department of the Treasury. I 230: 39. A practitioner should not publish the availability of a written schedule of fees and disseminate since it may be considered to be advertising. 230