Select the statement below that is true with respect to the contents of an answer that is filed in rebuttal to a complaint filed by the IRS. 

A. The respondent does not have to state affirmatively any special matters of defense on which he or she relies. 

B. The respondent does not have to admit or deny all of the allegations set forth in the complaint or state they are without sufficient information to admit or deny a specific allegation. 

C. The respondent may not deny a material allegation in the complaint that the respondent knows to be true, or state that the respondent is without sufficient information to form a belief, when the respondent possesses the required information. 

D. The answer must be written and general denials are permitted