Tax return preparers may generally rely on a client's representations to prepare the client's tax return without verification unless: a)the client is incompetent b) the tax matter is complex c) the information seems incorrect, inconsistent, or incomplete d) the client is new to the preparer.

c) the information seems incorrect, inconsistent, or incomplete

Explanation:

The tax return is a complete document that calculates the entire income earned and is the amount of the tax payable to the government and other organizations or the potential taxpayers. It consists of the three arts as income, deduction and tax credits. If the client prepares the return without any verification then the information seems to be incorrect and incomplete.