Which taxpayer$($s$)$ will require the services of an individual credentialed under Circular $230?$ They are all seeking professional assistance in resolving their tax issue.

Cameron. He had never filed a tax return or paid taxes late until last year. He would like to request a first$-$time penalty abatement.

Ethan and Rachel. They received a collection notice and want to file an appeal.

Kyle. He received a notice from the IRS and needs help interpreting it$.$

Scott and Marissa. They have a balance due they cannot pay in full and would like to enter into a payment agreement with the IRS.