For each scenario below, answer the question about whether the tax preparer should or should not do something for a (potential) client based only on the specific section(s) of the Treasury Circular 230 referenced in the problem. In addition, describe in your own words whyyou determined the action by the tax preparer was or was not appropriate based on your read of the Circular language referenced. Do notjust quote the Circular. Instead, paraphrase what it says in your own words.

1. Jonah is the general partner of the partnership DTP. He is not an attorney, CPA, enrolled agent, enrolled actuary, enrolled retirement plan agent, or a registered tax return preparer. But, he does bookkeeping in general for the partnership and his own personal finances. Because Jonah does the bookkeeping for DTP, his business partners ask him to represent the company during a discussion with the IRS as part of a tax position the company claimed on its prior year return. Based on 10.3 and 10.7 in Treasury Circular 230, can Jonah represent DTP in the meeting (representing DTP in the meeting constitutes Practice before the IRS based on 10.2(a)(4)

2. Lila is a CPA who has prepared a joint Form 1040, U.S. Individual Income Tax Return, for Mr. and Mrs. Shuffleton for over a decade. This year, Lilareceives a call from Mr. Shuffleton, saying that he and his wife have started divorce proceedings. Mr. Shuffleton wants to meet with Lila to discuss preparing a joint return for him and Mrs. Shuffleton, and to discuss whether any tax positions could help him gain an advantage over Mrs. Shuffleton in what he expects will be a bitter battle over their marital assets.[1]Based on 10.29 in Treasury Circular 230, should Lila assist Mr. Shuffleton to take positions that will favor him over Mrs. Shuffleton in the divorce proceedings?