A tax practitioner can avoid IRS penalty relating to a tax return position:

	A.	if the position has a reasonable basis and is disclosed on the tax return.
	B.	only if the position has a more likely than not chance of being sustained by the IRS or courts.
	C.	None of the choices are correct.
	D.	if the position has a realistic possibility of being sustained by the IRS or courts.
	E.	if there is not substantial authority to support the position.