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B is corrent because a preparer of a tax return would not incur penalties under the Internal Revenue Code where the taxpayer reduces his/her liability by justifiably claiming a deduction for a substantial loss (e.g., a loss resulting from an accidental fire).
A is incorrect since a cash basis taxpayer is not allowed to deduct unpaid expenses.
C is incorrect because the preparer of a tax return will incur penalties under the Internal Revenue Code if the taxpayer’s tax liability is substantially understated due to the preparer’s negligence or intentional disregard of rules and regulations.
D is incorrect because the Internal Revenue Code and US Supreme Court decisions constitute the law in the area of taxes. Therefore, a preparer of a tax return will incur penalties if the preparer takes a position at variance with these authorities.