 are advising and solicitation restrictions. A practitioner may not with respect to any internal revenue service matter in any way use or participate in the use of any form of publication, public communication or private solicitation advertising containing a false fraudulent or coercive statement or claim. So clearly, advertising is becoming more and more important. The whole goal of the profession is to maintain credibility. So it's kind of similar. You're going to compare it to other professions like the medical profession, which is one of the oldest types of professions. And if you're, if the medical profession, you have someone advertising snake oil, that's going to cure every known disease to man. Obviously, that advertisement, again, is if it drives clients is profiting off of the goodwill of not that person, but off the profession in general, and is therefore dampening the profession in general. So that's the profession itself has a has has a incentive to stop that that kind of the kind of poaching type of thing that people will do with the false advertising and lies and closer statements. So, so an or misleading or deceptive statements or claims. So basically lying kind of in advertising. So then the question of course is, well, what does that mean? You know, what is that enroll agents enrolled retirement plan agents are registered tax return preparers and describing their professional designation may not utilize the term certified or implied and employee or employee relationship with the internal revenue service. Examples of acceptable descriptions for enrolled agents are quote enrolled to represent taxpayers before the internal revenue service end quote. So obviously, that's kind of a long statement, but they're trying to be clear that that you're not like employed at the internal revenue. So they're trying to distinguish what the actual rule is quote enrolled to practice before the internal revenue service and quote admitted to practice before the internal revenue service end quote. Similarly, examples of acceptable descriptions for enrolled retirement plan agents are quote enrolled to represent taxpayers before the internal revenue service as a retirement plan agent and enrolled to practice before the internal revenue service as a retirement plan agent. An example of the acceptable description for registered tax return preparers is quote designated as a registered tax return preparer by the internal revenue service end quote. Advertising and solicitation restrictions continuing here. So a practitioner may not make directly or indirectly an uninvited written or oral solicitation of employment in matters related to the internal revenue service. If the solicitation violates federal or state law or other applicable rule, e.g. attorneys are precluded from making a solicitation that is prohibited by contact rules applicable to all attorneys in their states of license. So any lawful solicitation made by or on behalf of a practitioner eligible to practice before the internal revenue service must nevertheless clearly identify the solicitation as such. And if applicable, identify the source of the information used in choosing the recipient. Standards with respect to tax returns and documents affidavits and other papers. So tax returns a practitioner may not willfully recklessly and through gross incompetence sign a tax return or claim for refund that the practitioner knows or reasonably should know contains positions that a lacks a reasonable basis. B is an unreasonable position as described in section 6694A2 of the internal revenue code, including the related regulations and other published guidance. So if it's clear that you're taking a position on the tax return, which a lacks a reasonable basis, B is an unreasonable position, then of course you shouldn't be taking that position on the tax return. Now we talked about before that there could be areas that are gray areas. We talked about the hierarchy of resources in terms of the internal revenue code and then other regulations issued by the IRS and court cases and the fact there will be gray areas. So you might not be completely sure. This doesn't mean that you can say this position I'm not 100% sure that would hold up within an audit. That's not the rules we're looking for because there could be positions of course that we're not 100% sure of because they're not completely covered by the code, but this would be like the terminology, the guidance that you're basically looking for here. So you can't take a position that once again let's read the whole thing. A practitioner may not willfully, recklessly or through gross incompetence sign a tax return or claim for refund that the practitioner knows or reasonably should know contains positions that A lacks a reasonable basis, B is an unreasonable position as described in section 6694A2 of the internal revenue code including the related regulations and other publications guidance. So C is a willful attempt by the practitioner to understate the liability for tax or a reckless or intentional disregard of the rules or regulations by the practitioner as described in section 6694 of the code included the related regulations. So again notice the terminology often present in the law the willful attempt that term willful and these kind of things that are geared towards intent are difficult to kind of define you know or prove like in practice but obviously they're important in the law but notice if it's not exactly a willful you also have the term reckless right so you oftentimes you could say well did they do that did you did you take a position that was clearly wrong okay did you do it recklessly like you just didn't you you know you didn't take the time to consider and if you did a reasonable person would have would have made a different decision possibly or willful you did it on purpose that would typically be worse generally right if it's willful you knew the right path you knew the right thing to do and you willfully did otherwise and so advise a client to take a position on a tax return or claim for refund or prepare a portion of a tax return or claim for refund containing a position that a lacks a reasonable basis b is an unreasonable position as described in section 6694A2 of the code including the related regulations other publication guidance or C is a willful attempt by the practitioner to understate the liability for tax or a reckless or intentional disregard of rules or regulations by the practitioner as described in section 6694B2 of the code