Which of the following four critical processes for quality review is not correct:

a. Engaging in the taxpayer review process
b. Using Google as a main reference for tax law determinations
c. Using Form 13614-C, Part VIII as a guide while conducting the quality review
d. Comparing source documents provided by the taxpayer

When we do quality review then we have to go through couple of processes, we are engaged in many activities and tasks which certainly includes, comparing it with the original source documents provided to us by the taxpayer so the discrepancies can be removed and sorted out. We also use 13614-C form's Part VIII as a guide document so we can do a quality review effectively but the only thing we don't do (from the available options here) is not using Google at all in any form here for a quality review either not using it as a reference for tax law determinations as well, therefore, answer to this question is B.