Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 16

E is an EA who prepared the tax returns for Mr. A and Mr. B (buyer and seller, respectively). Ms. E may not, under any circumstances, represent A and B before the IRS with regard to this buy and sell transaction. True or false Explain your answer using Circular 230. (IRS adapted)