1- Which of the following is not available to public inspection under IRC section 6110?

a. Technical Advice Memoranda.

b. Supporting Statement of Appeals.

c. Chief Counsel Advice.

d. Private Letter Rulings.

6.Pursuant to United States v. Arthur Young & Co., the IRS has authorization to summons the following:

a. Audit workpapers

b. Tax accrual workpapers.

c. Tax reconciliation workpapers.

d. All of the above.