Which statement is correct?

(a) The Commissioner of Inland Revenue may remove and retain any documents produced for inspection by a person so long as is necessary under s 19 of the Tax Administration Act 1994.

(b) The Commissioner of Inland Revenue has full and free access to any premises (including a private dwelling) to inspect documents without requiring a special access warrant or the occupier's consent.

(c) An Inland Revenue officer may enter a taxpayer's premises using reasonable force.

(d) There is a general power for the Commissioner of Inland Revenue to raid a person's premises and remove anything the Commissioner chooses.

(e) Section 17A of the Income Tax Act 2007 provides for Court orders concerning the production of information or tax returns.