Mr and Mrs

Mr. and Mrs. Nestor were assessed a $51,240 income tax deficiency. Which of the following statements is false?

A) If the Nestors do not have cash on hand to pay the deficiency, the IRS can't force them to sell assets to raise the cash.
B) If the Nestors do not have sufficient assets to pay the deficiency, the IRS may allow them to pay it off over time under an installment plan.
C) If the Nestors do not have sufficient assets to pay the deficiency, the IRS may negotiate an offer in compromise for a lesser payment.
D) Statements A. and C. are false.
E) are false.