With respect to the audit process, which statement is correct?

a.The Appeals Division of the IRS issues RARs.

b.The filing of a claim for refund always results in an audit of the taxpayer filing the claim.

c.Office audits are conducted at the office of the taxpayer.

d.The signing by a taxpayer of Form 870 makes it unnecessary for the IRS to issue the statutory notice of deficiency (i.e., the 90-day letter).

e.None of the above is correct.