Customers almost never buy products from someone they dislike

In which of the following situations does the burden of proof in a tax matter NOT automatically shift to the IRS?

A. A court proceeding against an individual taxpayer involves a penalty or addition to tax B. A taxpayer who did not maintain records C. The IRS uses statistics to reconstruct an individual's income D. The IRS uses statistics to reconstruct an individual's income AND a court proceeding against an individual taxpayer involves a penalty or addition to tax E. The IRS uses statistics to reconstruct an individual's income, a court proceeding against an individual taxpayer involves a penalty or addition to tax, AND a taxpayer who did not maintain records

Server ____________ ensure that service staffs do things correctly, as requested, in the right order, and at the right speed

a. kanbans b. poka-yokes c. jidokas d. banzais e. sodokus