Which Statement Appearing Below Does Not Correctly Describe the IRS

Which statement appearing below does not correctly describe the IRS letter ruling process?

A) They are issued by the Secretary of the Treasury Department.
B) Some letter rulings are of such importance and general interest that they are later published (in anonymous form) as Revenue Rulings.
C) Letter rulings are private and can be seen only by the taxpayer who requested the ruling.
D) Letter rulings can benefit both taxpayers and the IRS.