What is the purpose of Circular 230?

Multiple choice question.

A. To provide rules for CPA's/attorneys regarding the revocation of their credentials for unethical practices, but does not apply to other preparers

B. To provide a comprehensive list of all penalties that can be imposed on tax practitioners and taxpayers for noncompliance

C. To provide instructions on how to complete a tax return and the acceptable methods for performing tax research

D. To provide regulations governing tax practice and applies to all persons practicing before the IRS