If a return is identified as including an unallowable item, the IRS:

Question $5$ options:

a$)$

computes the seemingly necessary adjustment in taxes and notifies the taxpayer by mail

b$)$

cancels the return and asks the taxpayer to file his return again

c$)$

considers the contact that it makes with a taxpayer under this circumstance to be an examination

d$)$

sends a formal notice of deficiency to the taxpayer