8. Indicate whether the following statements are true or false:

_____ The tax law includes a penalty for writing a ‘‘bad’’ check in payment of the taxpayer’s tax liability.

_____ The statute of limitations for a tax return is normally 4 years.

_____ If a fraudulent tax return is filed, the IRS may assess a deficiency at any time in the future.

_____ Enrolled agents work for the IRS.
_____ A commercial tax preparer may represent tax clients in any proceeding with the IRS.
_____ The IRS is entitled to choose a place and time for an audit, without regard to the inconvenience to the taxpayer or the reasonableness of the request.