Question

Corazon employs Josefina, a C.P.A., to represent her in tax liability negotiations with the IRS. Josefina is busy with other clients and delegates the negotiation to Lillian, a non-C.P.A. member of her office. Has Corazon impliedly agreed to this delegation?

1) Yes, Corazon is relying on Josefina's skill and integrity.
2) No, Lillian is a member of Josefina's office.
3) Yes, Corazon must approve in writing any delegation of authority.
4) No, delegations within offices happen regularly.

Answer 1

Corazon likely has not impliedly agreed to Josefina's delegation of tax negotiations to Lillian, a non-C.P.A., because the contract was for Josefina's specialized services as a C.P.A.

Step-by-step explanation:

The question asks whether Corazon has impliedly agreed to Josefina, a C.P.A., delegating her tax negotiation duties to Lillian, a non-C.P.A. member of her office. In professional services, especially when the service involves specialized skills such as those of a Certified Public Accountant (C.P.A.), the understanding is that the client is relying on the unique skills and qualifications of the professional they hired. In this case, Corazon is relying on Josefina's expertise, and unless there was prior agreement regarding delegation, Lillian taking over the negotiations without Corazon's consent would usually not be proper. The most appropriate answer is generally that no, Corazon has not impliedly agreed to this delegation because the service contracted for was based on Josefina's personal professional skills and qualifications as a C.P.A.