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. inform the irs that ms. smith did not file federal income tax returns for the year 1 and year 2 tax years. b. refuse to prepare ms. smith's year 3 federal income tax return 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. c. 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 the year 2 tax years and of the consequences she may face under the code and regulations. 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 returns. e. none of the above