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

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

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

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

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