Under $10\mathrm{.}26,$ a practitioner who is a notary public has been asked to notarize documents for a client whom the practitioner also represents before the IRS. The notarization is related to the matter in which the practitioner is providing representation. Which of the following statements most accurately reflects the practitioner's obligations under Circular $230?$

Group of answer choices

The practitioner may perform notarial services only as permitted under applicable law and may not do so with respect to any document the practitioner prepared for the client

The practitioner may perform notarial services only if the client signs a waiver acknowledging the dual role

The practitioner may both represent the client and perform notarial services without restriction

The practitioner may perform notarial services only if no other notary is reasonably available