H&R BLOCK LATEST
CHAPTER 12 ETHICS
EXAM
It is not the tax preparer's responsibility to "audit" taxpayer records.
Applying due diligence is not auditing — it is the process through which
a thorough interview culminates in an accurate and complete return. -
ANSWERS-TRUE
If a taxpayer intentionally gives information to deceive the IRS, this
behavior is . . . - ANSWERS-FRAUD
If a taxpayer does not have receipts or documentation for business
expenses and refuses to reconstruct them or obtain substitute records,
can you sign the return? - ANSWERS-NO
may the taxpayer instruct their tax preparer to refuse to share specific
communications and information with the government. - ANSWERS-
YES
In specific circumstances, tax preparers may disclose confidential tax
return information. The taxpayers are related parties and:
The first taxpayer's interest in the information is not adverse to the
second taxpayer. - ANSWERS-TRUE
END OF
PAGE 1
, H&R BLOCK LATEST
CHAPTER 12 ETHICS
EXAM
A tax preparer must release a joint return to either or both spouses
named as the taxpayers, because the return belongs to each spouse. -
ANSWERS-TRUE
A tax return preparer must:
Not neglect or refuse to submit available records and information upon a
lawful and proper request by the IRS. - ANSWERS-TRUE
A tax return preparer can refuse to submit available records and
information upon a lawful and proper request by the IRS. - ANSWERS-
FALSE
Generally, requests from the IRS are sent directly to the taxpayer rather
than to the tax preparer. Thus, the tax preparer will not know of the
request unless the taxpayer brings it to their attention. - ANSWERS-
TRUE
IS A RELATIONSHIP WITH A CUSTOMER A CONFLICT OF
INTEREST - ANSWERS-YES
END OF
PAGE 2
CHAPTER 12 ETHICS
EXAM
It is not the tax preparer's responsibility to "audit" taxpayer records.
Applying due diligence is not auditing — it is the process through which
a thorough interview culminates in an accurate and complete return. -
ANSWERS-TRUE
If a taxpayer intentionally gives information to deceive the IRS, this
behavior is . . . - ANSWERS-FRAUD
If a taxpayer does not have receipts or documentation for business
expenses and refuses to reconstruct them or obtain substitute records,
can you sign the return? - ANSWERS-NO
may the taxpayer instruct their tax preparer to refuse to share specific
communications and information with the government. - ANSWERS-
YES
In specific circumstances, tax preparers may disclose confidential tax
return information. The taxpayers are related parties and:
The first taxpayer's interest in the information is not adverse to the
second taxpayer. - ANSWERS-TRUE
END OF
PAGE 1
, H&R BLOCK LATEST
CHAPTER 12 ETHICS
EXAM
A tax preparer must release a joint return to either or both spouses
named as the taxpayers, because the return belongs to each spouse. -
ANSWERS-TRUE
A tax return preparer must:
Not neglect or refuse to submit available records and information upon a
lawful and proper request by the IRS. - ANSWERS-TRUE
A tax return preparer can refuse to submit available records and
information upon a lawful and proper request by the IRS. - ANSWERS-
FALSE
Generally, requests from the IRS are sent directly to the taxpayer rather
than to the tax preparer. Thus, the tax preparer will not know of the
request unless the taxpayer brings it to their attention. - ANSWERS-
TRUE
IS A RELATIONSHIP WITH A CUSTOMER A CONFLICT OF
INTEREST - ANSWERS-YES
END OF
PAGE 2
