From what we understand, we can confirm that this statement is in fact false.
This statement is false due to the impossible nature of achieving absolute zero temperatures in any controlled environment. This is the case given that attempting to cool a substance to absolute zero cannot be done without already having one such substance, given that any other will reach an equilibrium at a higher temperature than 0 K. It is also not possible to fully nullify the internal energy of any system due to our current understanding of physics.
Therefore, we can confirm that because reaching absolute zero is virtually impossible, the statement in this question is in fact false.
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