A Taxpayer Wishes to Assert a Tax Position Concerning the Deductibility

A taxpayer wishes to assert a tax position concerning the deductibility of a "special-purpose uniform" that she wears to work and never wears outside the workplace.The tax position satisfies the "reasonable possibility of success" standard.This taxpayer ordinarily may:

A) Not assert this tax position under any circumstance
B) Assert this tax position under all circumstances
C) Assert this tax position only if it also satisfies the "not frivolous" standard
D) Only if the tax position is prominently disclosed to the IRS