Marco is an accountant who prepares his clients' tax returns. Nell is not an accountant, but she also prepares tax returns for clients. Under the Internal Revenue Code, liability for preparing a false return may be imposed on

A) Marco and Nell.
B) Marco only.
C) Nell only.
D) none of the choices.

Internal Revenue Code

The comprehensive body of tax laws and regulations governing the United States federal tax system.

False Return

A tax return that contains information that is knowingly incorrect, misleading, or incomplete.

Liability

A responsibility or obligation, legal or financial, that arises during the course of business operations.