9. All of the following statements relating to Form 870-AD are true, except:

By signing Form 870-AD, the taxpayer waives restrictions on the assessment and collection of any deficiency.

Form 870-AD stops the running of interest when filed.

Form 870-AD is merely the taxpayer's offer to waive restrictions and interest will run until 30 days after the IRS has accepted the offer.

The taxpayer is not required to sign Form 870-AD if the taxpayer does not agree with the decision at the Appeals level.