Which of the following is a correct statement?

a.The IRS may use sources such as the newspaper and public records to determine what returns to examine.

b.If the IRS examined your return within the last 3 years for the same item and proposed no change, then the examination should be discontinued.

c.Correspondence audits typically require the taxpayer to respond in person at an IRS office.

d.Returns which are subject to examination always result in changes in the tax liability, usually with more taxes being owed.