Answer:
The correct answer to the given question is A. Adminstrative Law Judge.
Step-by-step explanation:
A U.S. Administrative Law Judge (ALJ) is a judge and trier of fact who both presides over proceedings and adjudicates the complaints or disputes concerning administrative law (i.e., ALJ-controlled trials are bench trials).
Based on the jurisdiction of the agency, the proceedings may have complicated multi-party adjudication, as is the case with the Federal Energy Regulatory Commission, or simpler and less structured proceedings, as is the case with the Social Security Administration, as is the case with the Federal Energy Regulatory Commission while the Circular 230 refers to Treasury Department Circular No. 230.
This publication establishes the rules governing those who practice before the U.S. Internal Revenue Service (IRS), including attorneys, certified public accountants (CPAs) and enrolled agents (EAs). Circular 230 laws also forbid such behaviour. Penalties for non-compliance may be levied. "Circular 230 is a hybrid document containing the rules, regulations, ethical / conduct provisions, and disciplinary procedures that apply to those who practice before the IRS. The rules in Circular 230 are codified as Title 31 of the Code of Federal Regulations, Subtitle A, Part 10 (31 C.F.R. Part.