Silvia Prepares Federal Corporate Income Tax Returns for Trade

Multiple Choice

Silvia prepares federal corporate income tax returns for Trade & Pawn Stores, Inc., and other firms. Under the Internal Revenue Code, with respect to an understatement of a client's tax liability, Silvia may be liable for​

A) ​negligent or willful misconduct.
B) ​none of the choices.
C) ​only negligent misconduct.
D) ​only willful misconduct.