A long$-$time client has started a new part$-$time venture buying and selling items on various online platforms and through yard

sales. While earning over $$5,000$ from the activities over the last year, she did not receive any $1099$s and has refused to

report the income on her tax return. What are your obligations under Circular $230?$ Could you sign the paid preparer$$s declaration

on this return? Cite specific Circular $230$ sections to support your answer.