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1. Heidi is a certified public accountant who prepared a tax return for her client, Gunn
Enterprises, Inc. Once complete, the tax return was reviewed and then mailed to the
client. However, because Gunn had a balance due on its account, Heidi refused to
sign the completed tax return. The client mailed the unsigned tax return to the IRS
and received a refund shortly after.
Research and cite the appropriate IRC section that addresses the penalty for a
return preparer's failure to sign a return.
Enter your response in the answer fields below. Guidance on correctly structuring
your response appears above and below the answer fields.
IRC § ( )
2. For the following individual actions: In the second column identify if the action
represents a violation of IRS ethics or not: RESPONSE = YES or NO.
In the second column, select from the option list provided whether the practitioner will
be suspended from practice, subject to a fine as a result of his or her actions, both, or
neither.
In the third column, identify the disciplinary actions the practitioner will face as:
suspended from practice, subject to a fine as a result of his or her actions, both,
or neither.