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

Exercise 41

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)