What is a tax preparer's correct response to a taxpaysr who omitted items on an income tax
roturn which was submitted in a provious year? Advise the taxpayer promptly of the fsct of such
omission and: Advise them of the consequences for such omissions as provided under the
Intemal Revenue Code and Preparer Regulationa. Make an adjustment for the previous year's
omission on the ourtent-yoar retum Refer the taxpayer to a supervisor Refuse to prepare the
current-yaar return untl the previous-year rehum is amended.