Which one of the following statements istrue?

A.Only the Commissioner can file a notice of proposed adjustment.

B.A taxpayer must file a notice of proposed adjustment within three months of issuing a notice of assessment.

C.A taxpayer or the Commissioner must file a notice of response within two months of receiving a notice of proposed adjustment.

D.Following an exchange of statements of position, the matter is referred to the High Court where a decision will be made as to whether the proposed adjustment should be made.