Megan has a tax problem and needs professional help. Mr. Accountant is a CPA licensed in Paris and New York. However, Mr. Accountant did not prepare Megan's return. Furthermore, Mr. Accountant never practiced before the IRS but he just completed a class on Federal Tax Procedure.

Question: is Mr. Accountant permitted to represent Megan before the IRS?

A. Yes, but only if he is licensed in the state where the audit takes place.

B. Yes, but only if Mr. Accountant passed the IRS test for enrolled agents.

C. Yes, but only because he is a licensed CPA in Paris.

D. Yes.

E. No.