Scenario A: A client says a child is “always my dependent” but says the child lived with another parent most of the year.

Response: Ask where the child lived, review applicable dependency and credit rules, and document the facts before claiming the child.

Scenario B: A client asks you to add $4,000 of business expenses without records.

Response: Do not invent expenses. Ask for substantiation and determine what can lawfully be claimed.

Scenario C: A new preparer has a PTIN and tells clients they can represent anyone before the IRS.

Response: Correct the statement; representation rights depend on credentials and other applicable limitations.