A tax preparer is completing a return for a new client who is a self-employed consultant. The client provides a spreadsheet listing a high, round number for 'Business Promotion Expenses' but offers no receipts or specific details. According to Treasury Department Circular 230, what is the practitioner's primary responsibility?
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A
Advise the client to claim a lower, more reasonable amount to avoid scrutiny.
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B
Refuse to prepare the return and report the client to the IRS for potential non-compliance.
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C
Make reasonable inquiries to determine if the client has documentation or a factual basis to support the deduction.
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D
Prepare the return as requested but have the client sign a liability waiver in case of an audit.