With regard to the categories of individuals who may practice before the IRS under Circular 230, which of the following statements is correct? Explain your answer. (IRS adapted)

a. Only Circular 230 practitioners may represent trusts and estates before any officer or employee of the IRS.

b. An individual who is not a Circular 230 practitioner may appear as the representative of a taxpayer who is a member of his or her immediate family with or without the taxpayer, at an IRS Appeals Office conference.

c. Under the limited practice provision in Circular 230, only general partners may represent a partnership.

d. Under the limited practice provision in Circular 230, an individual who is under suspension or disbarment from practice before the IRS may not engage in limited practice before the IRS.