Question: To what penalty does a tax preparer who has received an Annual Federal Tax Refresher-Record of Completion consent for failure to comply with the duties and restrictions relating to practice before the IRS by signing the required Circular 230 Consent statement? A) Revocation of the Annual Filing Season Program-Record of Completion. B) Incarceration not to exceed 60 days. C) Receipt of a letter of discipline from the Treasury Department. D) A monetary penalty not exceeding $10,000.