The Office of Professional Responsibility Can Censure, Suspend or Disbar

The Office of Professional Responsibility can censure, suspend or disbar a practitioner from practice before the Internal Revenue Service for incompetence and/or disreputable conduct. Which one of the following is considered disreputable conduct?

A) Conviction of any criminal offense under the revenue laws of the United States.
B) Conviction of any criminal offense involving dishonesty or breach of trust.
C) Giving false or misleading information or participating in any way in the giving of false or misleading information to the Department of the Treasury or any officer or employee thereof.
D) All of the above.