Choice "D" is correct. With respect to a tax return preparer's failure to disclose a conflict of interest, the Internal Revenue Code does not set forth any penalty.Choice "c" is incorrect. With respect to a tax return preparer's failure to sign a tax return as a preparer, the Internal Revenue Code sets forth a penalty of $50 for each failure (maximum $25,000 per calendar year).Choice "a" is incorrect. With respect to a tax return preparer's failure to provide a client with a copy of the tax return, the Internal Revenue Code sets forth a penalty of $50 for each failure (maximum $25,000 per calendar year).Choice "b" is incorrect.  With respect to a tax return preparer's failure to keep a record of returns prepared, the Internal Revenue Code sets forth a penalty of $50 for each failure (maximum $25,000 per calendar year).