All of the Following Statements Relating to Form 870-AD Are

All of the following statements relating to Form 870-AD are true, except:

A) By signing Form 870-AD, the taxpayer waives restrictions on the assessment and collection of any deficiency.
B) Form 870-AD stops the running of interest when filed.
C) Form 870-AD is merely the taxpayer's offer to waive restrictions and interest will run until 30 days after the IRS has accepted the offer.
D) The taxpayer is not required to sign Form 870-AD if the taxpayer does not agree with the decision at the Appeals level.