Identify Which of the Following Statements Is True

Identify which of the following statements is true.

A) A taxpayer can request and always receive an exemption from an audit by the IRS if his return was audited in at least one of the two previous years and the previous audit did not result in any change to his tax liability.
B) The signing of Form 870 allows the taxpayer to wait for 30 interest- free days after the billing date to pay the tax.
C) If a taxpayer has been audited in at least one of the two previous years on the same item and the earlier audit did not result in any additional tax owed, the taxpayer may qualify for the special audit relief rule.
D) All of the above are true.