With Respect to the Audit Process,which of the Following Statements

With respect to the audit process,which of the following statements is incorrect?

A) Only the Appeals Division of the IRS has the authority to settle tax disputes based on the hazards of litigation.
B) The IRS does not publish the factors it uses for audit selection purposes annually in the Commissioner's Report.
C) For a Form 1040 that is filed on April 11,2011,if the taxpayer has not received an audit notification from the IRS by the end of 2011,the return may still be audited.
D) If the taxpayer makes a math error on the Form 1040,an office audit automatically is triggered.