Which One of the Following Statements Regarding the Statutory Notice

Which one of the following statements regarding the statutory notice of deficiency (90-day letter) is false?

A) Issuance of the 90-day letter suspends the running of the statute of limitations.
B) The 90-day letter is automatically issued to taxpayers who do not respond to the 30-day letter.
C) The 90-day letter does not suspend the running of interest on the deficiency.
D) The 90-day letter cannot be issued to a taxpayer until after the Appeals Division has reviewed the agent's proposed adjustments with the taxpayer.
E) A taxpayer cannot petition the Tax Court for relief until the 90-day letter has been issued.