With Respect to the Audit Process Which, If Any, of the Following

With respect to the audit process which, if any, of the following statements is incorrect?

A) Upon advance request, a taxpayer must be allowed to make an audio recording during the audit conference.
B) Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
C) The issuance of a Revenue Agents Report (RAR) is usually not necessary when mathematical errors on a tax return understate a taxpayer's tax liability.
D) The IRS does not publish the factors it uses for audit selection purposes annually in the Commissioner's Report.
E) None of the above is incorrect.