Question: Section 1 0 . 3 5 of Circular 2 3 0 states a tax practitioner must possess the necessary competence to engage in practice before
Section of Circular states a tax practitioner must possess the necessary competence to engage in practice before the Internal Revenue Service. Which of the following is not included as a competence requirement under Section of Circular A Appropriate level of knowledge B Thoroughness and preparation necessary for the matter for which the practitioner is engaged C Consulting with experts in the relevant area D Completing mandatory tax law courses at an accredited university or college
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