Which Statement Is Incorrect as to the Conduct of IRS

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

A) Most IRS examinations of Forms 1040 are conducted solely through the mail.
B) The "office audit" occurs less frequently than all other audit types.
C) The IRS publishes the factors its computers use for audit selection purposes annually in the Commissioner's Report.
D) For a Form 1040 that is filed on April 11, if the taxpayer has not received an audit notification from the IRS by the end of the year, the return still may be audited.