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What of the following is not considered practice before the IRS per Circular 230? A. Corresponding with the IRS in writing B. Talking on the

What of the following is not considered practice before the IRS per Circular 230? 

A. Corresponding with the IRS in writing 

B. Talking on the telephone to the IRS about a taxpayer 

C. Appearing as a witness for a taxpayer 

D. Representing a taxpayer at a hearing

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