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

Exercise 90

If a Circular 230 practitioner knows that a client has not complied with the revenue laws of the United States with respect to a matter administered by the IRS, then the EA, attorney, or CPA is required under Circular 230 to:
A) Do nothing until advised by the client to take corrective action.
B) Advise the client of the noncompliance.
C) Immediately notify the IRS.
D) Advise the client and notify the IRS. Explain your answer. (IRS adapted)