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

O The practitioner is barred from representing a client if the practitioner is personally conflicted.

O

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

O

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

O The practitioner should retain copies of written consents for at least 36 months from the date that representation

of the client concluded.