This module focuses on legal and ethical considerations of individual taxpayers and tax professionals, outlining various responsibilities of each and the interest or penalties that can beenforced for failure to follow certain guidelines. In the field of accounting, consider the level of responsibility set for a tax professional. a)Provide one specific example of guidance that should be considered by a tax professional and enforced in a tax practice. Remember to consider the responsibility of the individual taxpayer as well. b) Describe one penalty, standard, or ethical concern that an individual taxpayer or a tax professional should be aware of that you did not know previously. Remember to provide an example.