Which of the Following Statements Is Incorrect as to the Conduct

Which of the following statements is incorrect as to the conduct of IRS income tax audits?

A) Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
B) The IRS publishes the factors its computers use for audit selection purposes annually in the Commissioner's Report.
C) For a Form 1040 that is filed on April 11, 2012, if the taxpayer has not received an audit notification from the IRS by the end of 2012, the return may still be audited.
D) Most IRS examinations of Forms 1040 are conducted solely through the mail.