All of the Following Statements Regarding Determination Letters Are True

All of the following statements regarding determination letters are true, except:

A) A determination letter is generally issued in the same circumstances as a private ruling.
B) Determination letters are issued by the National Office of the IRS.
C) Most determination letters are issued in matters involving pension plans and exempt organizations.
D) A determination letter is issued in response to a written inquiry of the taxpayer which applies the principles and precedents announced by the National Office to a specific set of facts.