If you are penalized with disbarment by the IRS you permanently lose the right to practice before the IRS and cannot appeal the decision for at least $5$ years.

Select one:

a$.$ True, in general

b$.$ False, you lose the ability to practice and have no appeal options after any time

c$.$ Partially true, but the decision can be appealed in three $(3)$ years, not five $(5).$

d$.$ Partially true, but the decision can be appealed in ten $(10)$ years, not five $(5).$