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D is corrent because as long as the preparer of a tax return exercises due professional care in the performance of his duties, he will not incur penalties for an understatement of the taxpayer’s tax liability. In this situation, the facts specify that "Stone had no reason to doubt the accuracy of Pym’s figures." Since there is no evidence of negligence or willful misconduct on Stone’s part, he is not subject to any IRS penalty or interest.
A is incorrect because the preparer of a tax return who exercises due professional care will not incur penalties for the understatement of the taxpayer’s tax liability. In this case, Stone had no reason to doubt the accuracy of Pym’s figures so he did act with due professional care and will not be subject to a negligence penalty.
B is incorrect because as long as the preparer of a tax return exercises due professional care in the performance of his duties, he will not incur penalties for the understatement of the taxpayer’s tax liability. In this case, the facts specify that "Stone had no reason to doubt the accuracy of Pym’s figures." Therefore, Stone was not required to request documentation from Pym and Stone acted with due professional care.
C is incorrect because the taxpayer, not the tax preparer, is liable for the interest on the underpayment of tax.