$12$

$1$ point

Under Circular $230,$ for tax returns:

A practitioner must return all client records at the request of the client.

A practitioner may rely on client$-$furnished information under any circumstances. The client is always right.

A practitioner can advise a client to take a tax return position that is frivolous only if the taxpayer is a member of an officially recognized tax protest organization.

A practitioner must exercise due diligence in preparing tax returns and other documents, unless such due diligence is waived in writing by the client.