Which Statement Does Not Correctly Describe the IRS Letter Ruling

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

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