Practice before the IRS comprehends all matters connected with a presentation to the IRS or any of its officers or employees relating to a taxpayer$$s rights, privileges, or liabilities under laws or regulations administered by the IRS. Such presentations include, but are not limited to which of the following?

Question $17$Select one:

a$.$

Preparing and filing documents

b$.$

Corresponding and communicating with the Internal Revenue Service

c$.$

Representing a client at conferences, hearings, and meetings including tax audits

d$.$

All of the above represent presentations