Which of the following is not an example of disreputable conduct (as described in Sec. 10.51 of Circular 230) for which a CPA may be suspended or disbarred from practice before the IRS?
A. Knowingly giving false or misleading information to the Treasury Department.
B. Willful failure to make a federal tax return in violation of federal revenue laws.
C. Failure to respond to a request by the Director of the Office of Professional Responsibility to provide information.
D. Misappropriation of funds received from a client for the purpose of payment of federal tax.
Answer: C. Failure to respond to a request by the Director of the Office of Professional Responsibility to provide information.
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Indicate whether the statement is true or false.