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Which of the following statements is correct? Multiple Choice Under Circular 2 3 0 , contingent fees are permitted if disclosed in writing. Paid preparers

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Which of the following statements is correct?
Multiple Choice
Under Circular 230, contingent fees are permitted if disclosed in writing.
Paid preparers must inform the client if the client has made an error in a document submitted to the IRS.
Individuals who prepare their own tax returns are subject to Circular 230.
All of the statements are correct.
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