Which of the following is NOT TRUE about the due diligence requirements? The tax preparer:

Must submit Form 8867 with the return, with entries for the following credits claimed on the return: EITC,

CTC/ODC/ACTC, and AOTC.

Must always obtain documentation to prove the relationship and residency of a qualifying child before completing a claim for the

EITC, CTC/ODC/ACTC, and AOTC.

Must keep a copy of any documents provided by the taxpayer upon which the tax preparer relied to determine eligibility for, or

the amount of, the EITC, CTC/ODC/ACTC, and AOTC.

Must make additional inquiries if the taxpayer's responses appear incorrect, inconsistent, or incomplete. They also need to

record any questions asked and the taxpayer's answers provided.