Choice "D" is correct. The IRS generally does not reopen the examination except in cases involving fraud or other similar misrepresentation.Choice "a" is incorrect. The taxpayer may timely amend the tax return for that taxable year.Choice "b" is incorrect. The IRS generally may not reopen the examination except in cases involving fraud or other similar misrepresentation.Choice "c" is incorrect. The IRS may examine any other tax return of the corporation for that same year.
