Interest and Penalties, Statute of Limitations, Preparers, Proof, and Privilege, The Taxpayer Bill of Rights $($LO $12\mathrm{.}3,12\mathrm{.}4,12\mathrm{.}5,12\mathrm{.}6)$

Select either "True" or "False" for each of the following statements.

Item Description Answer

a$.$ The tax law includes a penalty for writing a "bad" check in payment of the taxpayer's tax liability.

b$.$ The statute of limitations for a tax return is normally $4$ years.

c$.$ If a fraudulent tax return is filed, the IRS may assess a deficiency at any time in the future.

d$.$ Enrolled agents work for the IRS.

e$.$ A commercial tax preparer may represent tax clients in any proceeding with the IRS.

f$.$ The IRS is entitled to choose a place and time for an audit, without regard to the inconvenience to the taxpayer or the reasonableness of the request.