Which of the following acts by a CPA will not result in a CPA incurring an IRS penalty?
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a. | Failing, without reasonable cause, to provide the client with a copy of an income tax return. | |
b. | Understating a client's tax liability as a result of an error in calculation. | |
c. | Failing, without reasonable cause, to sign a client's tax return as preparer. | |
d. | Negotiating a client's tax refund check when the CPA prepared the tax return. |
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