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Why might it usually be desirable to settle a tax dispute with an agent

Why might it usually be desirable to settle a tax dispute with an agent, rather than appealing to a higher level within the IRS? Also .. why might it sometimes be in your clients best interest to seek resolution at the higher level within the IRS?

Instructions: Due Thursday 04/18

 

At least 3 paragraphs long with 3 peer-reviewed references.

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