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备考信息
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a. Make reasonable inquiries when taxpayer information appears incorrect.
b. Audit the corporate records.
c. Examine business operations.
d. Copy all underlying documents.
答案:A
Explanation
Choice "a" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "b", "c", and "d" are incorrect.
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