Mary is an unenrolled tax practitioner. Her client, George, has asked her to have his refund check deposited to Mary's bank account because he owes her for tax preparation and bookkeeping services. His federal refund is expected to be $1,000. George owes Mary $1,250, and she would like to collect the fees George owes her. Should Mary agree to George's proposal to collect her past-due fees?

a)  Yes, Mary can have George's refund deposited into her bank account without any repercussions.

b)  No, Mary should not have George's refund deposited into her bank account because this is beyond

the scope of an unenrolled practitioner's authority.

c)  Yes, Mary should have the refund deposited so that she can collect her past-due fees. There are

no rules preventing Mary from receiving the refund.

d)  No, Mary should not have the refund deposited to her account because she will not have the proper

receipts for her bookkeeping records.