<Li> Take a position on a tax return unless there is a realistic possibility of the position being sustained on its merits . Frivolous tax return positions are prohibited . </Li> <Li> Unreasonably delay prompt disposition of any matter before the IRS . </Li> <Li> Charge the client an "unconscionable fee" for representation . </Li> <Li> Represent clients with conflicting interests . </Li>

Who is not considered as practicing before the irs as defined in circular 230