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