Bijou, a member, is preparing a personal tax return for Paloma.There are a number of positions being taken on the return thatwould be considered controversial matters. Bijou has been preparingreturns for Paloma for the past four years and there have been noaudits on any of the returns prepared by Bijou. None of the priorreturns contained positions that are considered controversialmatters. Paloma is single with three dependent children and shepays alimony to her former husband. Who has the finalresponsibility for positions taken with respect to thecontroversial matters on the tax return?

A) Bijou only

B) Paloma only

C) Both Paloma and Bijou

D) Only Paloma if Bijou does not sign the return.