A practitioner shall not represent a client before the Internal Revenue Service if the representation involves a conflict of interest. A conflict of interest exists if:

a$.$ There is even a minimal probability of risk that the representation will cause issues for the tax preparer

b$.$ The representation of one client will be directly adverse to another client

c$.$ The practitioner is a blood relative of the client that is being represented

d$.$ All of the above, given no additional information, are examples of where a conflict of interest definitely exists