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U.S.CPA練習題精選：REG 29
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a.Audit the corporate records.
b.Examine business operations.
c.Make reasonable inquiries when taxpayer information appears incorrect.
d.Copy all underlying documents.
答案：C
Explanation
Choice "c" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "a", "b", and "d" are incorrect. A tax return preparer is not required to:
Audit the corporate records
Examine the business operations
Copy all underlying documents
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