Jack Smith claimed $10,000 for medical expenses on his income tax return. The Internal Revenue Service (IRS) is trying to verify that he received care at Happy Hospital. When an IRS agent calls the hospital to request pertinent information, what action should the hospital take?

A) send copies of the patient's record to the IRS
B) send copies of the patient's financial records to the IRS
C) not respond to the request for information from the IRS
D) request that the IRS obtain patient authorization to release PHI

D