A Tax Preparer Is in Violation of Circular 230 If

A tax preparer is in violation of Circular 230 if he or she:

A) Files a tax return that includes a math error.
B) Does not sign the tax return that is prepared as a favor for a relative.
C) Charges a fee to prepare an original Form 1120 equal to one-third of the taxpayer's refund due.
D) Fails to inform the IRS of an error on the client's prior-year return.
E) All of the above are Circular 230 violations.