1. Which of the following statements regarding Circular 230 isincorrect?
2. a)Tax practitioners must promptly return a client's records if the client makes such a request. He may keep copies of the records.
3. b)A tax practitioner must exercise due diligence in preparing or assisting in the preparation of, approving, and filing returns, documents, affidavits, and other papers relating to the Internal Revenue Service.
4. c)A practitioner shall not represent a client before the IRS if the representation involves a conflict of interest.
5. d)Only an attorney, certified public accountant, enrolled agent, or enrolled actuary who is an income tax preparer may endorse or otherwise negotiate any refund checks made to his clients.