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 10.35 of Circular 230 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 10.35 of Circular 230? 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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