Why is it not advisable for a represented taxpayer to be present at an audit?

A. Because it subjects the taxpayer to unnecessary stress and gives the IRS opportunity to probe for additional audit issues.

B. Because the IRS will assume the taxpayer does not trust the representative if both attend the audit.

C. Because a represented taxpayer is prohibited by IRS policy from attending an audit

D. Because the IRS will require audio-recorded,sworn testimony from the taxpayer if he or she attends the audit