You prepared Henry Helpless' tax return for 2013 and Helpless has been called in by a Revenue Agent. He asks you to attend the meeting.

(A) Assume that you are Friendly Frank, Helpless' neighbor, who has prepared the return without compensation. What document(s), if any, must you file with the IRS to accompany the taxpayer and act in the capacities described below?

(1) To receive or inspect confidential tax information.

(2) To act as an advocate on behalf of Helpless and perform acts as described in Reg. § 601.504(a).

(B) Assume the same facts in (A), except that Helpless is not present at the meeting. What document(s), if any, must you file in the following capacities?

(1) To receive or inspect confidential tax information.

(2) To act as an advocate on behalf of Helpless and perform acts as described in Reg. § 601.504(a).

(C) Assume that Henry Helpless compensates you for preparing his return. Would your answers to the questions in (A) and (B), above, differ? Why or why not?