Which of the following statements is true regarding the Taxpayer Bill of Rights?

a. It explains how the IRS was founded and how it operates.

b. It directs taxpayers to tax preparers and lawyers to assist with the filing and appeals processes.

c. It explains the role of a tax preparer in the income tax filing process.

d. It states that a taxpayer is responsible for payment of only the correct amount of tax due, no more, no less.