How do rulings issued by the IRS benefit both the IRS and taxpayers?
a. The IRS issues complex rulings in order to pave the way for future tax laws
b. Taxpayers cannot rely upon and IRS ruling unless they get a letter, signed by the local office of the IRS
c. These rulings prevent disputes and costly litigation; both sides can rely upon them
d. These rulings provide details for filling out every tax form printed by the IRS