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If a Paid Tax Return Preparer Intentionally Discloses Qualitative Information,such

Question 15

Multiple Choice

If a paid tax return preparer intentionally discloses qualitative information,such as a client's address,but does not disclose any financial information appearing on the client's tax return,the tax return preparer:


A) Is potentially subject to monetary penalties and possible imprisonment
B) Is potentially subject to monetary penalties but not criminal punishment
C) Is subject to a statutory fine of $1,000 per violation unless the preparer can demonstrate good cause
D) Not subject to monetary penalties and possible imprisonment because her misconduct involved an accidental mistake

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