prov:value
| - For example, Circular 230, Section 10.22(a)(1), provides that a practitioner must exercise due diligence in preparing, assisting in the preparation of, or approving documents, affidavits, and other papers, as well as returns, to be submitted to the IRS. Similarly, Circular 230, Section 10.22(a)(2), provides that practitioners must exercise due diligence in determining the correctness of oral or wr
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