mr. bernardo is an enrolled agent who prepares tax returns for a living. in preparing mr. and mrs. colter's form 1040, mr. bernardo claimed a deduction based on an unreasonable legal position. mr. bernardo's compensation for the return was $3,800. what is the consequence to mr. bernardo if the irs disallows the deduction? multiple choice the irs can impose a $1,900 penalty on mr. bernardo. the irs can terminate mr. bernardo's status as an enrolled agent. the irs can impose a negligence penalty on the colters but can't penalize mr. bernardo. the irs can impose a civil fraud penalty on mr. bernardo.