Which of the following statements incorrect concerning the self-certification process?

	A.	The IRA trustee may rely on the self-certification issued by a taxpayer.
	B.	Self-certification is treated as a waiver for the taxpayer.
	C.	The IRS does not need to agree with the facts presented in the self-certification.
	D.	The IRA trustee must report a late rollover on Form 5498.