With regard to the IRS audit process, complete the following statements:

a$.$ The audit is resolved by mail.

Referred to as $q,$ correspondence audit, this type of audit $q,$

b$.$ The audit is conducted at the office of the IRS.

Unlike $$ which involves an examination of numerous items reported on the return, $$ an office audit is restricted in scope.

c$.$ A $"$no change" RAR results.

An RAR $($or Revenue Agent's Report $,)$ that results in a $"$no change" means that the audit resulted in no additional taxes being due $.$

d$.$ A special agent joins the audit team.

A special agent joins the audit team when taxpayer fraud is suspected $.$