**Tax Practitioner Duties to Clients**According to the AICPA's Statements on Standards for Tax Services, a tax practitioner has several duties towards their clients. These duties include:- **Confidentiality**: The practitioner must not disclose tax-related errors without the client's consent.- **Correction**: They should inform the client of corrective measures that need to be taken.- **Error Notification**: Practitioners must inform clients of errors in previously filed tax returns.- **Penalty Avoidance**: They should advise on how a client can avoid penalties through proper disclosure.- **Adverse Consequences**: Informing clients of potential adverse consequences of a tax return position is essential.- **Inquiry on Inconsistencies**: Practitioners should inquire when the information provided by the client appears incorrect, incomplete, or inconsistent.- **Deduction Eligibility**: They need to inquire when clients must meet conditions to take a deduction.- **Extension and Filing Guidance**: Providing instructions on whether to file an extension based on expected refunds, and counsel on filing a tax return, are duties as well.**Graph/Diagram Explanation**: This text is presented in a selection box format, typically used in questionnaires or decision-making flowcharts, allowing practitioners to select applicable duties.

Answer:- Tax practitioner meaning:- Any person, wherever they may be, who is qualifies and in accordance with all applicable professional regulatory affiliations to practice tax law or represent taxpayer before the internal revenue service is generally referred to as a tax practitioner. According to the AICPA's statements on standards for tax services, followings are some of the duties tax practitioner owes to client:- 1. Not to disclose tax-related errors without the client's consent. 2. To inform the client of corrective measure to be taken. 3. To inform the client of how the client can avoid a penalty through disclosure. 4. To inform the client of the potential adverse consequences of a tax return position. 5. To inform the client of errors in a previously filed tax return. 6. To inquire of the client when information provided by him or her appears incorrect, incomplete, or inconsistent on its face. 7. To inquire of the client when the client must satisfy conditions to take a deduction.