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C is corrent. The requirement is to determine the proper procedure when a tax practitioner discovers an error in a client’s prior year tax return. A tax practitioner generally has a duty to inform the client upon discovering an error in the client’s previously filed tax return. A tax practitioner is not barred from preparing the current year’s return and has no obligation to notify the IRS of the error. It is the client’s decision whether or not to file an amended return to correct the error.
A is incorrect. This is not an accurate statement of the practitioner’s obligation. 
B is incorrect. The practitioner cannot notify the IRS. 
D is incorrect. This is not an accurate statement of the practitioner’s obligation.