What rights does a tax preparer who does not participate in the Annual Filing Season Program and is not a CPA, attorney or enrolled agent have to represent clients before the IRS with respect to tax returns prepared on and after January 1, 2016?

A) A preparer may represent clients only in connection with initial audits.

B) A preparer may represent clients only in connection with customer service matters.

C) A preparer may represent clients only before the Taxpayer Advocate Service.

D) Beginning in 2016, a preparer has no right to represent clients before the IRS except in regard to returns prepared by the preparer before January 1, 2016.