Which of the following situations would most likely be a violation of the Treasury Circular 230 solicitation guidelines by a CPA, assuming that there are no violations of federal or state laws or other rules?
A. The CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds from the Internal Revenue Service.
B. The CPA mails solicitation letters, clearly identified as such, to randomly selected business firms from a local directory, disclosing how the firms were selected to be contacted.
C. The CPA records a radio advertising broadcast that fails to disclose the fee charged for an initial consultation.
D. The CPA advertises in a local newspaper as providing accounting and tax services without disclosing fee information.