Please show the work

4. Which of the following documents is issued by the IRS to a specific taxpayer?

A) regulation

B revenue procedure

C) information release

D) letter ruling

5. The Senate equivalent of the House Ways and Means Committee is the Senate

A) Ways and Means Committee.

B) Tax Committee.

C) Finance Committee.

D) Joint Conference Committee.

6. Small case procedures of the U.S. Tax Court requires that the amount in dispute not exceed

A) $10,000.

B) $25,000.

C) $50,000.

D) $100,000.