$925,10$:$47$ AM

Training detail: Curriculum

Which of the following tax preparers has violated the ethical standards of Circular $230,$ Subpart $0?$

Deborah. She accidentally miscalculated the total Foreign Tax Credit a clent was entited to receive.

Edwin. He prepared a return claiming substantial business deductions which turned out to be fraudulent. Edwin relied on nlomation and reconds provided to him by the taxpayer in good faith and had no reason to know that the expenses claimed a

Sartino. Mo advises ctients who cant allord his services to direct their refund checks to his account in lieu of payment. H emits the difference between the amount received and his fees to the clients.

Tina. She advertises her services on a local television station. Although many in her community consider her advertisemid tennoying" and "obnoxious," they are not false or misleading.

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