Which of the following is NOT a characteristic of the audit process?(Points : 6)

(a)The IRS can reward informants when the information provided leads to the collection of additional taxes. (b)Most taxpayer audits do not involve special agents. (c)Self-employed taxpayers are more likely to be selected for audit than employed taxpayers. (d)Less important issues are handled by means of a correspondence audit. (e)If a taxpayer disagrees with the IRS auditor's finding, the only resort is to use the courts.

Wilma is married to Herb, who abandoned her in 2009. She has NOT seen or communicated with him since June of that year. She maintains a household in which she and her two dependent children live. Which of the following statements about Wilma's filing status in 2012 is correct? (Points : 6)

(a)Wilma can use the rates for single taxpayers.

(b)Wilma can file a joint return with Herb.

(c)Wilma can file as a surviving spouse.

(d)Wilma can file as a head of household.

(e)None of the above statements are appropriate.