QUESTION 1 Which of the following statements is false? O a. In the Restructuring and Reform Act of 1998 Congress directed the IRS to reconsider its organizational structure to focus on differing groups of taxpayers that with the broader goals of improved service and greater agency accountability. O b. As the agency charged with the responsibility to administer the tax laws, the IRS does not have primary responsibility for drafting legislation or Internal Revenue Code provisions C. The Beard Test requires that taxpayer list all of their income in order to be considered a legitimate tax return. O d. Section 7803(a)(3) provides that the Commissioner in exercising his duties shall ensure that IRS employees act in accord and are familiar with taxpayer rights but does not directly provide for remedies or consequences for the failure for employees to respect taxpayer rights