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Your client claimed seven children as dependency exemptions on his tax return last year. You now have learned that the client only has three children, of which only two qualify as dependents. You have advised your client to amend his prior-year tax return to correct for this error, but your client has refused to do so. However, your client has agreed to only claim the proper number of dependency exemptions during the current and future years. You:a. Have a duty to resign and a duty to inform your client about the tax penalties associated with the commission of tax fraudb. Have a duty to inform the IRS about the errors in your client's prior-year return and may do so anonymouslyc. Have a duty to inform your client about tax fraud penalties, but do not have a duty to resignd. Have a duty to inform your client to contact an attorney to discuss the consequences of committing tax fraud, and should consider resigning
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