Question: Which statement is not correct under the Circular No. 230 rule on conflicts of interests? O The practitioner is barred from representing a client if

Which statement is not correct under the Circular No. 230 rule on conflicts of interests?
O The practitioner is barred from representing a client if the practitioner is personally conflicted.
O
The practitioner may represent a client despite having a conflict of interest if certain requirements are met.
O
The practitioner should send copies of written consents to the IRS, if requested.
O The practitioner should retain copies of written consents for at least 36 months from the date that representation
of the client concluded.

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