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Which of the following statements is correct? a) Individuals who prepare their own tax returns are subject to Circular 230. b) Under Circular 230, contingent

Which of the following statements is correct? 


a) Individuals who prepare their own tax returns are subject to Circular 230. 


b) Under Circular 230, contingent fees are permitted if disclosed in writing.


c) Paid preparers must inform the client if the client has made an error in a document submitted to the IRS.

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