A Tax Practitioner Can Avoid IRS Penalty Relating to a Tax

A tax practitioner can avoid IRS penalty relating to a tax return position:

A) if the position has a reasonable basis and is not disclosed on the tax return.
B) if there is substantial authority to support the position.
C) if the position has a realistic possibility of being sustained by the IRS or courts.
D) if the position is frivolous and disclosed on the tax return.
E) None of the choices are correct.