Which statement is not correct under the Circular No. 230 rule on conflicts of interests?

a) The practitioner may represent a client despite having a conflict of interest if certain requirements are met.

b) The practitioner should retain copies of written consents for at least 36 months from the date that representation of the client concluded.

c) The practitioner should send copies of written consents to the IRS, if requested.

d) The practitioner is barred from representing a client if the client practitioner is personally conflicted