Question: 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

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 _____. Select one: 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

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