Which of the following statements is correct of acquiescence

a) IT IS ISSUED IN THE FEDERAL REGISTRY

b) ARE PUBLISHED ONLY FOR CERTAIN REGULAR DECISIONSOF THE US TAX COURT

c) IS PUBLISHED IN THE INTERNAL REVENUE BULLETIN

d) THE IRS DOES NOT ISSUE ACQUIESCENCE TO ADVERSE DECISIONS THAT ARE NOT APPEALED

e) ALL OF THE ABOVE ARE CORRECT