Which of the following is not required conduct for a preparer of an income tax return?

a. Abide by lie tax Code and legally minimize the taxpayer’s tax liability.

b. Verify that the information the client provides is correct 

c. Notify the client if the preparer become aware of an error in a tax return.

d. Inform the taxpayer about how to correct the situation of the taxpayer’s failure to file an income tax return.