Indicate whether the following statements are true or false: a. The tax law includes a penalty for writing a bad check in payment of the taxpayers tax liability. b. The statute of limitations for a tax return is normally four 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.