There are various types of exams conducted by the IRS. An "office examination" is usually scheduled when a selected return for examination exhibits which one of the following:

	a.	belongs to a taxpayer who previously was found guilty of manipulating a return
	b.	belongs to a taxpayer who resides near the IRS local office
	c.	requires a mere verification of record-keeping
	d.	involves one or more issues that will require some analysis and the exercise of the IRS personnels judgment

(2pts)