Which of the following statements regarding the IRS tax return selection process for audits is true? 

a.Information from banks, employers, and others on forms such as the W-2 for wages and withholding and 1099 for miscellaneous income cannot be matched to the taxpayer's return. 

b.Due to increased technological capability, the IRS can observe virtually every return that is filed. 

c.Currently, the Taxpayer Compliance Measurement Program (TCMP) is the most widely used method for selecting returns to audit. 

d.Virtually all returns are checked for mathematical, calculation, and clerical errors during the initial processing of the