Which of the following is an example of audit representation that can only be provided by an individual authorized to practice before the IRS?

	A.	Assisting the taxpayer in assembling documents and records for an audit.
	B.	Negotiating and settling claims with the tax authority.
	C.	Advising the taxpayer what types of records he needs to provide during the audit and how those records should be compiled.
	D.	Reviewing the tax authority notice or inquiry and explaining it to the taxpayer.