Which of the Following Statements Does Not Accurately Describe the Tax

Which of the following statements does not accurately describe the tax research process?

A) A researcher may begin with any of the six steps in the process.
B) The process is not linear because the researcher may have to repeat one or more of the steps before concluding the research.
C) If a set of facts suggests multiple research questions, the researcher must decide on the order in which the questions should be answered.
D) The last step in the process requires preparation of a written summary that communicates the researcher's conclusions.