The IRS uses the Discriminant Function System (DIF) in order to choose returns for audit. What attributes of a taxpayer are considered in the DIF system?

A. profession

B. investment portfolio

C. age

D. all of the above if the IRS chooses

E. none of the above

An Accountant has

A. the automatic privilege to practice before the IRS

B. confidentiality between himself and his client (attorneys privilege)

C. the right to advertise his privilege to practice before the IRS

D. all of the above

E. none of the above