Ethics and Professional Responsibilities R01a-14b
Name the captions under which civil penalties may be assessed.
Ethics and Professional Responsibilities R01a-13b
Matters the government must prove for a tax fraud conviction.
Ethics and Professional Responsibilities R01a-12b
Matters the government must prove for a tax evasion conviction.
Ethics and Professional Responsibilities R01a-11b
Name those situations generally not considered to be tax return preparers.
