1. You are the return preparer for Employer and all of that companys employees. In February, Employer discovers the employees Forms W-2 underreport the employees taxable income. This error also caused Employers federal employment tax returns to be incorrect. The employees are informed of the error and have agreed to report their income consistent with what Employer reported to the IRS (i.e., they will report the underreported taxable income amounts). Identify the ethical issues.