Which of the following is NOT TRUE about the due diligence requirements?

Tax Professionals need to make additional inquiries if the taxpayer's responses appear incorrect, inconsistent, or incomplete. Then they need to record any questions asked and the taxpayer's answers provided.

Tax Professionals need to complete and submit Form 8867 with the return if any one of the following are claimed on the return: EITC, HOH, CTC/ACTC/ODC, or AOTC.

Tax Professionals must always obtain documentation to prove the relationship and residency of a qualifying child before completing a claim for the EITC, HOH, CTC/ACTC/ODC, or AOTC.

Tax Professionals need to keep a copy of any documents provided by the taxpayer upon which the Tax Professional relied to determine eligibility for, or the amount of the EITC, HOH, CTC/ACTC/ODC, and AOTC.