If a Return Is Identified as Including an Unallowable Item

If a return is identified as including an unallowable item, the IRS:

A) computes the seemingly necessary adjustment in taxes and notifies the taxpayer by mail
B) sends a formal notice of deficiency tothe taxpayer
C) considers the contact that it makes with a taxpayer under this circumstance tobe an examination
D) cancels the return and asks the taxpayer tofile his return again