Which of the following statements is correct with respect to an AFSP preparer for returns prepared?
A. An AFSP preparer may represent the taxpayer for any year the taxpayer provides authorization, whether or not they prepared the return in question.
B. An AFSP preparer who signs the return can represent taxpayers only before an appeals officer or a revenue officer.
C. An AFSP preparer who completes only part of the return and is the nonsigning preparer can represent that taxpayer regarding only the portion of the return they prepared.
D. An AFSP preparer can represent clients whose returns they prepared and signed, but only involving initial audits, customer service matters and before the Taxpayer Advocate Service.