The IRS can censure, suspend, or disbar a practitioner from practice before the Internal Revenue Service for incompetence and$/$or disreputable conduct. Which one of the following is considered disreputable conduct?

A Being accused of any criminal offense under the revenue laws of the United States.

B Making true accusations or statements.

C Conviction of any criminal offense involving dishonesty or breach of trust.

D Dissolving a partnership with a person that has been suspended from practice before the IRS.