A taxpayer received a notice from the IRS stating a prior year's tax return had been examined and that an adjustment was made increasing the amount of tax by $2,560. The taxpayer disagrees with the adjustment. The taxpayer could request an audit reconsideration in all of the following situations EXCEPT:
(A) The full amount owed has already been paid
(B) There is new documentation for IRS Exam to consider
(C) The taxpayer did not appear for the examination or did not send information to the IRS
(D) The taxpayer moved and did not receive the examination notice
