dw Lesson 17 Question 274 If an IRS examiner believes that a

dw Lesson 17 Question 274 If an IRS examiner believes that a tax practitioner filed a return that contains a rivolous position to whom does he rsport his cncen? To the practitioner To the practitioner\'s superviso To the Director of the Office of Professional Responsiblity To the Secretary of the Treasury

Solution

Circular 230 suggests that the practioner will be notified about the frivolous position of the return and possible penalty and consequences, therefore the answer is \"To the practitioner\"