Which Statement Is Incorrect with Respect to a Tax Treaty

Which statement is incorrect with respect to a tax treaty?

A) A tax treaty always overrides a Code section when they conflict.
B) The purpose of a treaty is to render mutual assistance in tax enforcement and to avoid double taxation.
C) Taxpayers must disclose on their tax returns any position where a treaty overrides a Code section.
D) There is a $1,000 penalty per failure to disclose a conflicting tax treaty.
E) All are correct.