Signing a Form 870-AD (Offer of Waiver of Restrictions on Assessment

question 21

Multiple Choice

Signing a Form 870-AD (Offer of Waiver of Restrictions on Assessment and Collection of Deficiency) does all but which one of the following?

• A)Settle the case.
• B)The case will not be reopened (except if fraud, misrepresentation of fact, or serious mathematical error is found).
• C)Does not stop the running of interest until the offer is accepted by the IRS.
• D)All of the above statements are true.
• E)None of the above statements are true.

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