The IRS is reviewing a taxpayer's treatment of a taxable event that does not have a definitive tax treatment because case law has yet to be established. All of the following are reasons the IRS would accept the taxpayer's position except 

A The taxpayer makes a reasonable argument based on similar tax law and the cost of contesting the argument is not worth the potential benefit. 

B The courts may rule in favor of the taxpayer, which would weaken the IRS's position for future cases. 

C The IRS must often make compromises with taxpayers when dealing with taxable events that do not have a strict tax treatment. 

D The taxpayer has violated tax laws.