Indicate whether the following statements are true or false: The tax law includes a penalty for writing abadcheck in payment of the taxpayers tax liability. The statute of limitations for a tax return is normally 4 years. If a fraudulent tax return is filed, the IRS may assess a deficiency at any time in the future. Enrolled agents work for the IRS. A commercial tax preparer may represent tax clients in any proceeding with the IRS. 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.