TEST ETHICS 6

The penalty for not providing the taxpayer with a copy of the tax return is:

The tax preparer will be penalized for not providing the taxpayer with a copy of the return, unless it is shown that the non-compliance was:

Each breach of the requirements related to the amount or the eligibility of the credit will result in a sanction of in addition to other sanctions.

The second-degree penalty for an understatement due to willful or reckless conduct is the greater of the following: or    of income derived from the claim for reimbursement.