Question: Which of the following does not constitute practicing before the Internal Revenue Service? aCommunicating with the IRS for a taxpayer.bPreparing and filing necessary documents with

Which of the following does not constitute practicing before the Internal Revenue Service?
aCommunicating with the IRS for a taxpayer.bPreparing and filing necessary documents with the IRS for a taxpayer.cRepresenting a taxpayer at hearings with the IRS.dFurnishing information requested by the IRS.

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