Which of the Following Statements About the Outcome of an IRS

Which of the following statements about the outcome of an IRS audit is false?

A) The most probable outcome of an audit is that the taxpayer will be assessed a deficiency.
B) An audit never results in a refund of tax due to the taxpayer.
C) If a revenue agent finds no mistakes on a return during an audit,the agent files a report concluding "no change."
D) None of the above is false.