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Guidance Regarding Professional Obligations Under …

Circular 230 disclosure, if you advised the client regarding the position, or you prepared or signed the tax return, you must inform a client of any penalties that are reasonably likely to apply to the client with respect to the tax return position and how to avoid the penalties through disclosure (or, by not taking the position).

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  Guidance, Professional, Under, Disclosures, Obligations, Regarding, Guidance regarding professional obligations under

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