Please Choose the Correct Statement

Please choose the correct statement.

A) If the IRS examined your return within the last 3 years,then the examination should be discontinued.
B) Returns which are subject to examination always result in changes in the tax liability,usually with more taxes being owed.
C) The IRS may use sources such as the newspaper and public records to determine what returns to examine.
D) If the IRS requests information by mail,then the taxpayer must respond to the examination through the mail.