With no explanation, chose the best option from "A", "B", "C" or "D". Austin Internal Revenue Service Center rather than to Austin District Director); Hale v. Commissioner, 55 T.C.M. (CCH) 1127, 1988 WL 62319 (1988) (mailing 872-T to Examination Division in Fresno, California, ineffective when taxpayers’ return was under consideration by Appeals Division of Phoenix, Arizona district office); Burke, 53 T.C.M. at 1279 (hand delivery to teller in Collection Division ineffective when case was under consideration by Examination Division); Brown v. Commissioner, 51 T.C.M. (CCH) 1171, 1986 WL 21952 (1986) (mailing 872-T to IRS Center in Austin, Texas ineffective when El Paso office was examining returns), aff'd, 817 F.2d 754 (5th Cir.), cert. denied, 484 U.S. 924, 108 S.Ct. 285, 98 L.Ed.2d 246 (1987). Cf. Tapper v. Commissioner, 766 F.2d 401, 404 (9th Cir.1985) (<HOLDING>). Coggin cites Freedman v. Commissioner, 51

A: holding the rule against taxpayer standing applies both to federal taxpayers and state taxpayers challenging state tax or spending decisions simply by virtue of their status as state taxpayers
B: holding that taxpayers letter purporting to terminate 872a extension was ineffective because it was not directed to the proper division and that division was never apprised of taxpayers desire to terminate the extension
C: holding that a transfer was a demotion where there was testimony that few people transferred voluntarily from jobs in the plaintiffs prior division to jobs in the plaintiffs new division  everybody viewed a transfer from the plaintiffs new division to the prior division as a promotion and the two departments had different seniority systems
D: holding that reconsideration of the correctness of property division was barred on appeal from the judgment enforcing that division
B.