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