Question: Circular 230 requires due diligence from a practitioner in all of the following circumstances except which one? A: Making oral representation to the client B:

Circular 230 requires due diligence from a practitioner in all of the following circumstances except which one?

A: Making oral representation to the client

B: Selecting and training new hires at the firm

C: preparing an affidavit for the IRS

D: Reporting completed continuing education credits

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