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.

Tax Administration and Tax Planning 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.