The Jones are a married couple and have always filed joint tax returns. On May 18, 2017, the couple was assessed with tax deficiencies for the 2015 tax year. The assessment relates to income paid to Mr. Jones which was not reported on the joint return. The couple’s accountant prepared the return. The couple reported $50,000 income for 2015. The amount of the income omitted was $200,000. Mrs. Jones is a homemaker. She admits that based on their lifestyle she thought the couple's income was approximately $100,000 ($50,000 more than reported). However she had limited access to her husband's financial documents and relied on the accountant. She claims she had no knowledge of the extent of the unreported income and assumed much of their income was non- taxable in nature. You should advise her that she:

a. Under no circumstances will she be responsible for any of the taxes due because an accountant prepared the return.
b. May be able to avoid liability to the extent she had no actual knowledge of the deficiency when filing the return. The burden of proof will be on the IRS.
c. May be able to avoid liability to the extent she had no reason to know of the deficiency (and did not have actual knowledge) when filing the return. The burden of proof will be on her.
d. None of the above.