TEST ETHICS 5

According to Circular 230, which statement is correct regarding a tax practitioner’s published fees?

What is the penalty for a tax preparer who endorses or negotiates a government-issued tax refund check for a client? 

A tax practitioner who is not an attorney can: 

When advertising their services, an Enrolled Agent (EA) can properly describe themselves as: 

Under Circular 230, what is the minimum period for which practitioners must retain copies of fee-related communications?