Indicate whether the following statements are "True" or "False" regarding the role of the IRS in the evolution of the Federal tax system.

a.	As the administrator of the tax law, the IRS has sought and obtained legislation to make its job easier.
b.	Of considerable aid to the IRS in collecting revenue are the numerous provisions that impose interest and penalties on taxpayers for noncompliance with the tax law.
c.	The IRS is not allowed to make adjustments based on the substance of a transaction.
d.	One of the keys to an effective administration of our tax system is the audit process conducted by the IRS.