Andrew is an ERO who files tax returns electronically. He is notified when a return is accepted or rejected by the IRS. All the following statements are true EXECEPT: Select one: (looking for the one that is FALSE)

A. A rejected return that does not meet the IRS processing criteria is not filed. It cannot be electronically filed again.

B. An accepted return that meets the IRS processing criteria is considered filed. It may still be questioned.

C. A rejected return that does not meet the IRS processing criteria is not filed. The ERO can correct the error, have the taxpayer sign, and resubmit the return.