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Signing a Form 870-AD (Offer of Waiver of Restrictions on Assessment

Question 39

Multiple Choice

Signing a Form 870-AD (Offer of Waiver of Restrictions on Assessment and Collection of Deficiency) does all but which one of the following?


A) Settle the case.
B) The case will not be reopened (except if fraud, misrepresentation of fact, or serious mathematical error is found) .
C) Does not stop the running of interest until the offer is accepted by the IRS.
D) All of the above statements are true.
E) None of the above statements are true.

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