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C is corrent. In order to avoid the negligence penalty, a preparer of a tax return must exercise due professional care in the discharge of his duties. If Boe is advised by Tint that the documentation exists and if, as the facts state, "Boe has no reason to believe that documentation of the travel and entertainment expenses is inadequate or nonexistent," then there is no evidence of negligence on Boe’s part and he will not be liable for the preparer’s negligence penalty.
A is incorrect. The preparer of a tax return is not required to examine the taxpayer’s supporting documentation.
B is incorrect. The preparer of a tax return is not required to maintain copies of the taxpayer’s documentation.
D is incorrect. It is not enough for a preparer to rely solely on the taxpayer’s statements as to the amounts on the return. The due professional care standard requires that the preparer inquire as to the adequacy and existence of supporting documentation for deductions where documentation is required, such as in the area of travel and entertainment expense.