With Respect to the Audit Process,which Statement Is Correct

With respect to the audit process,which statement is correct?

A) Office audits are conducted at the office of the taxpayer.
B) The filing of a claim for refund always results in an audit of the taxpayer filing the claim.
C) The most common type of Federal income tax audit is the correspondence audit.
D) For a disputed factual issue, the taxpayer should plan to ask the Appeals officer to adopt a more favorable interpretation of the situation.