Which of the following statements is false regarding Form $8949-$ Sales and Other Dispositions of Capital Assets?

A$.$ The taxpayer uses Form $8949$ to report sales and exchanges of capital assets

B$.$ Form $8949$ allows the taxpayer and the IRS to reconcile amounts that were reported to him or her and the IRS on Form $1099-$B or $1099-$S $($or substitute statement$)$ with the amounts he or she reports on his or her income tax return

C$.$ If all Forms $1099-$B the taxpayer received $($and all substitute statements$)$ show basis was reported to the IRS and if no correction or adjustment is needed, the taxpayer must always file Form $8949$ and attach a statement of these transactions

D$.$ Corporations and partnerships use Form $8949$ to report undistributed long$-$term capital gains from Form $2439$