Tax Drill $-$ Role of IRS

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. $q,$

d$.$ One of the keys to an effective administration of our tax system is the audit process conducted by the IRS.