Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 33

A revenue agent may do which of the following in an attempt to negotiate a settlement after the completion of an audit More than one answer may be correct.
a. Attempt to settle an unresolved issue based on the hazards of litigation
b. Settle a question of fact
c. Reach an agreement that will be accepted unconditionally by the IRS
d. Turn the case over to the Appeals Office