Please answer the following:

A) Code Sec. 7525 was enacted in 1998 to provide some confidentiality privilege on communications between the taxpayer and his or her federally authorized practitioners. Explain how this provision applies to documents related to (1) tax return preparation and (2) tax advice.

B) In order to apply the tax benefit rule, must there be a recovery, e.g., a refund of an item previously deducted? Explain.

C) Explain the unitary principle as it relates to the taxation of a companys income from multi-state operations. Did the Supreme Courts decision in the Barclays Bank/Colgate Palmolive cases expand this principle or limit it? Explain