Which of the Following Statements Best Describes the Purpose of the Taxpayer

Which of the following statements best describes the purpose of the Taxpayer Bill of Rights?

A) To provide the IRS with additional enforcement powers
B) To grant to taxpayers the right to choose the time and method of payment of delinquent taxes
C) To inform taxpayers of their rights in dealing with the IRS
D) To inform taxpayers of the methods for properly completing their income tax returns
E) None of the above