Which of the following acts by a CPA will not result in a CPA's incurring an IRS penalty?
A.Understating a client's tax liability as a result of an error in calculation.
B.Failing, without reasonable cause, to provide the client with a copy of an income tax return.
C.Failing, without reasonable cause, to sign a client's tax return as preparer.
D.Negotiating a client's tax refund check when the CPA prepared the tax return.