Choice "D" is correct. The CPA must retain a completed copy of each return for three years after the close of the return period (IRC Section 6107).Choice "c" is incorrect. A tax return preparer is not required to file any notices and powers of attorney with the IRS before preparing any returns.Choice "a" is incorrect. No such rule. A tax return preparer can take a client at his word.Choice "b" is incorrect. A tax return preparer is required to indicate her federal identification number on all returns even if they claim a refund.
