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Which statement about practitioner solicitation is correct? Form: What You Should Know

ORA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the professional proceedings of a practitioner. IRA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the professional proceedings of a practitioner. The IRS' Office of Professional Responsibility (OH) is responsible for the enforcement of IRS rules and regulations against professional misconduct by tax practitioners. ORA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. OA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. O B) In order to disestablish a professional entity, the IRS or a court may impose a fine and/or imprisonment not to exceed one year, pursuant to paragraph (1) of Section 1036(a) of the Code, and such  punishment shall be in addition to any other sanction or penalty. IRA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. I Am) A taxpayer may not knowingly, willfully, and intentionally make or cause to be made, one or more false statements (other than the statements that are required to be included with the return or information statement by statute or regulation), or willfully and knowingly permit the same to be performed, directly or indirectly, in connection with any Federal tax return, or in connection with any other tax or accounting matter administered by the IRS. IRA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. IRA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. IRA) The Office of Internal Revenue Services (Iris) shall not issue rulings and determinations regarding the proceedings of a practitioner. IRA) The Office  of Internal Revenue Services (IRS) must be notified of any proposed penalties and suspensions. IRA) The Office of Internal Revenue Services shall not issue rulings and determinations regarding the proceedings of a practitioner. IRA) The Office of Internal Revenue Services (IRS) must be notified of any proposed penalties and suspensions.

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