Which of the Following Statements About Tax Legal Doctrines Is

Which of the following statements about tax legal doctrines is false?

A) The scope of the economic substance, business purpose, substance over form, and step transaction doctrines often overlap.
B) Taxpayers can invoke the substance over form doctrine to undo the tax consequences of a failed planning strategy.
C) The IRS's application of the doctrines is subjective.
D) The economic substance, business purpose, substance over form, and step transaction doctrines increase the uncertainty of the tax law.