Josephine Jones, an Enrolled Agent, Received a Complaint from the Office

Josephine Jones, an Enrolled Agent, received a complaint from the Office of Professional Responsibility. Select the statement below that is correct with respect to the contents of the answer that Josephine will file in rebuttal to the complaint.

A) Josephine may only state a general denial of the allegations.
B) Josephine must specifically admit or deny each allegation set forth in the complaint, and may not state that she is without sufficient information to admit or deny a specific allegation.
C) Josephine may deny a material allegation in the complaint even though she knows it to be true.
D) Josephine must specifically admit or deny each allegation set forth in the complaint, except that she may state that she is without sufficient information to admit or deny a specific allegation.