Indicate by selecting the appropriate boxes whether each statement below violates (1) Circular 230 or tax code rules, (2) SEC rules, or (3) neither. You may select more than one answer for each statement. Statement Circular 230 or Tax Code Rules SEC Rules No Selections 1. Jeff, CPA, discovered that his client filed a frivolous return last year, so he immediately reported it to the IRS and did not notify his client of the error. 2. Jessica, CPA, returned all of her client's tax documents but did not include documents she prepared. 3. Veronica, CPA, completed a waiter's personal tax return. This waiter explained that what the IRS did not know could not hurt them and that he did not receive any cash tips. 4. During a nontax proceeding, a CPA refused to divulge information the IRS requested. 5. Bob, CPA, has a client with a strong belief that he is correct about an aggressive but creative tax position. Bob thinks otherwise and has documented his position. Bob files the tax return as his client wishes but also includes disclosure on his client's position. There is no substantial authority on this tax position. The client agrees with Bob that the