You just received an Allegation Letter from OPR based on a complaint filed by a former client. The client claims that you failed to warn them about the audit risks related to a position that you recommended they take on the return. (Please cite to the IRC and refer to the specific IRS form that should be used for a particular purpose. You will also need to cite to Circular 230 where appropriate) a. What provision of Circular 230 does the client claim you violated? b. If you are found to have violated Circular 230, what are two possible punishments that OPR could impose against you?