which of the following is not abroad category of incompetent and disreputable co
ID: 2583293 • Letter: W
Question
which of the following is not abroad category of incompetent and disreputable conduct subject to senctions under Circular 230? A.)misconduct related to the practitoner's own return B.)misconduct while performing professional duties C.)misconduct while acting in an offical public capacity D.)misconduct not directly involving IRS representation which of the following is not abroad category of incompetent and disreputable conduct subject to senctions under Circular 230? A.)misconduct related to the practitoner's own return B.)misconduct while performing professional duties C.)misconduct while acting in an offical public capacity D.)misconduct not directly involving IRS representationExplanation / Answer
Individuals subject to Circular 230 may be disbarred or suspended from practice before the IRS, or censured, for incompetence or disreputable conduct. A monetary penalty may also be imposed, in addition to any other discipline, on both individuals and their firms. The following list contains examples of conduct that is considered disreputable. Further examples are shown in Circular 230, Sec. 10.51(a).
Being convicted of any criminal offense under the revenue laws or of any offense involving dishonesty or breach of trust.
Knowingly giving false or misleading information in connection with federal tax matters, or participating in such activity.
Soliciting employment by prohibited means as discussed in section 10.30 of Circular 230.
Willfully failing to file a federal tax return, evading or attempting to evade any federal tax or payment, or participating in such actions.
Misappropriating, or failing to properly and promptly remit, funds received from clients for payment of taxes or other obligations due the United States.
Directly or indirectly attempting to influence the official action of IRS employees by the use of threats, false accusations, duress, or coercion, or by offering gifts, favors, or any special inducements.
Being disbarred or suspended from practice as an attorney, CPA, public accountant, or actuary, by the District of Columbia or any state, possession, territory, commonwealth, or any federal court, or any federal agency, body, or board.
Knowingly aiding and abetting another person to practice before the IRS during a period of suspension, disbarment, or ineligibility of that other person.
Using abusive language, making false accusations and statements knowing them to be false, circulating or publishing malicious or libelous matter, or engaging in any contemptuous conduct in connection with practice before the IRS.
Giving a false opinion knowingly, recklessly, or through gross incompetence; or following a pattern of providing incompetent opinions in questions arising under the federal tax laws.
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