Which of the following is not a preparer penalty?
a. Tax preparers may be assessed a penalty for failing to give the taxpayer the preparer’s work papers.
b. Tax preparers may be assessed a penalty for failing to keep a copy of the prepared return.
c. Tax preparers may be assessed a penalty for endorsing or cashing a refund check issued to a taxpayer.
d. Tax preparers may be assessed a penalty for failing to sign a tax return.