In order to satisfy Circular $230$ that a person will not be sanctioned for failing to exercise due diligence, an enrolled agent:

must complete all tasks involved with the representation of a taxpayer herself.

may rely on the work product of another person if the practitioner used reasonable care in engaging, supervising, training, and evaluating the person, taking proper account of the nature of the relationship between the practitioner and the person.

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A

Item $2$ is correct.

B

Item $1$ is correct.

C

Items $1$ and $2$ are correct.

D

Neither item is correct.