Which of the Following Statements About Taxpayer Negligence Is False

Which of the following statements about taxpayer negligence is false?

A) A taxpayer who makes a good faith effort to comply with the tax law is not negligent.
B) A taxpayer who keeps complete and careful tax records is less likely to incur a negligence penalty than a taxpayer with no records.
C) A taxpayer who cooperates with the revenue agent is less likely to incur a negligence penalty than an uncooperative taxpayer.
D) A taxpayer who relies on the advice of a tax professional has a guaranteed defense against the negligence penalty.