During your contact, you tell the taxpayer that he owes tax and penalties of $1,500. The taxpayer becomes angry and raises his voice at you. What would you do in this situation?

A.Reiterate the facts of the situation to the taxpayer.

B.Step away and inform your manager of the situation.

C.Tell the taxpayer you will call security if he doesn't quiet down.

D.Step away and allow the taxpayer to cool down.

E.Advise the taxpayer that he must conduct himself appropriately.