Your firm just landed a large multinational corporation as a new tax client. The partner in charge of this client has assigned the initial tax return preparation work to you even though you are new to the firm and unfamiliar with the complexities of international tax compliance. The senior and manager assigned to oversee your work are busy on other engagements and unable to provide sufficient supervision or review. You do your best, but the result is understandably incomplete and inaccurate. Due to time constraints, the partner signs it anyway based on their belief that Circular 230 permits them to rely on the work of others. The partner is incorrect. Briefly describe the specific section of Circular 230 supports this conclusion