When Betty (a CPA) set up her tax firm, she wanted to be sure all her employees understood the proper conduct for paid preparers as required by Treasury Department Circular 230, Section 10.51. Which of the following does not constitute disreputable conduct?

a)  A preparer, in an oversight, fails to sign a tax return they prepared.

b)  A preparer intends to apply for a preparer tax identification number (PTIN), but they have

not yet applied. In the meantime, they prepare three tax returns.

c)  A preparer indicates to their brother Mike that they have prepared Sam's (a mutual friend)

tax return and that Sam's W-2 showed $110,000 in wages for 2022.

d)  A preparer knows that a client has accepted cash payments for goods and services sold by their business but has not recorded them as revenue on their tax return. Although the

client has revealed this, the preparer files the return without including the cash payments.