All the following statements concerning tax administration are correct, except:

a$.$

The Internal Revenue Service is responsible for enforcing Federal tax laws.

b$.$

Office audits are usually restricted in scope and conducted in IRS offices.

c$.$

If a satisfactory settlement is not reached on administrative appeal, the taxpayer can only appeal in tax courts.

d$.$

A Revenue Agent$$s Report $($RAR$)$ can result in a refund or a deficiency.