Which statement is incorrect as to the conduct of IRS income tax audits? Oa. The taxpayer can suspend an interview with an IRS auditor, so that their CPA can be brought in. Ob. For a Form 1040 that is filed on April 11, if the taxpayer has not received an audit notification from the IRS by the end of the year, the return still may be audited. Oc. The taxpayer can obtain an audio recording of their interview with an IRS auditor. Od. The IRS publishes the factors that its computers use for audit selection purposes annually in the Commissioner's Report.