Which of the following is a true statement regarding the trust fund recovery penalty?

	A.	If the IRS assesses a trust fund recovery penalty of $1,000 each against two responsible persons, the IRS may only collect a total of $1,000.
	B.	The more responsible persons the IRS can find, the more money it can collect because it can collect the full trust fund recovery penalty from every responsible person.
	C.	If the IRS assesses a trust fund recovery penalty of $1,000 each against two responsible persons, the IRS may collect $1,000 from each responsible person.
	D.	If more than one individual meets the definition of a responsible person, the IRS must select one as the most responsible because it may only assess the trust fund recovery penalty against one of them.