True and False. Explain all false answers.

1. When the IRS issues a notice of tax due, the taxapyer has 90 days to either pay the tax or file a petition with a tax court.

2. Neither party can appeal a decision of the Tax court small cases division.

3. A $500 penalty is assessed if the tax preparer intentionally disregards IRS rules in completing the return.

4. The statements on Standards for Tax Services apply to attorneys, as well as to CPAs.

5. When a practicioner discovers an error in a client's prior return, the Statements on standards for Tax services require that he or she immediately notify the client.