Answer the following six questions in order：
1. Is the use of non-GAAP financial measures unethical?
2. Explain how a company might use the accounting rules for impairment of long-lived assets to manage earnings.
3. Who can practice in front of the IRS under Circular 230? Hint: Look at Section 10.3 of Circ. 230
4. What does the practice in front of the IRS mean under Circular 230? Simply put, what services does Circular 230 cover?
5. What is an unreasonable position on a tax return? Hint: IRC 230
6. What is the standard to determine if a position is unreasonable?