With Respect to Unenrolled Return Preparers, Which of the Follow-

With respect to unenrolled return preparers, which of the follow- ing statements is correct?

A) An unenrolled return preparer is an individual other than an attorney, CPA, enrolled agent, or enrolled actuary who prepares and signs a taxpayer's return as the preparer, or who prepares a return but is not required (by the instructions to the return o
B) An unenrolled return preparer is only permitted to appear as a taxpayers' representative before a Customer Service Representative of the Internal Revenue Service.
C) An unenrolled preparer may receive refund checks on behalf of the taxpayer if Form 8821 has been executed.
D) An unenrolled preparer is permitted to represent a taxpayer over the telephone with the Automated Collection System unit