If a Circular $230$ practitioner knows that a client has not complied with the revenue laws of the United States with respect to a matter administered by the IRS, then the EA$,$ attorney, or CPA is required under Circular $230$ to:

Option A

Do nothing until advised by the client to take corrective action.

Option B

Advise the client of the noncompliance.

Option C

Immediately notify the IRS.

Option D

Advise the client and notify the IRS.$$