If an agent were assigned an audit of an individual in a particular profession, where would he look for guidance on how to structure the audit?

A. Internal Revenue Service Manual

B.) Dunn & Bradstreet Reports

C.) IRS Audit Guide-line

D.) All of the above

E.) none of the above

Routine investigations of a taxpayer initially involve what type(s) of an agent?

A.) investigative agent

B.) special agent

C.) collection agent

D.) all of the above

E.) none of the above