Can someone help me pls with question?

1) Ms. Smith hired Tom, a CPA, to prepare her federal income tax return for year 3. While gathering information to prepare the return, Tom discovered that Ms Smith failed to file federal income tax returns for the Year 1 and Year 2 tax years. Circular 230 requires that Tom do the following.

a) Refuse to prepare Ms. Smith's year 3 federal income tax rturn unless she files her Year 1 and Year 2 Federal income tax returns and inform the IRS that Ms Smith did not file federal income tax returns for the Year 1 and Year 2 tax years.

b) Promptly advise Ms. Smith that she did not comply with the Internal Revenue laws by failig to file federal income tax returns for the Year 1 and Year 2 tax years and of the consequences she may face under the Code and regulations.

c) Inform the IRS that Ms Smith did not file federal income tax returns for the Year 1 and Year 2 tax years.

d) Refuse to prepare Ms Smith's Year 3 federal income tax return unless she files her Year 1 and Year 2 Federal income tax return

B) Promptly advise Ms. Smith that she did not comply with the Internal Revenue laws by failing to file federal income tax returns for the Year 1 and Year 2 tax years and of the consequences she may face under the Code and regulations.

Explanation:

Tom is required to tell Ms. Smith that she didn't file her taxes during the two previous years, maybe she isn't aware of it. He is also required to tell her about the serious consequences of not filing taxes. The IRS will fine Ms. Smith, but if she continues to not file her taxes then she might be sentenced to one year in jail. Probably Tom will end up filing Ms. Smith's taxes for years 1, 2 and 3.