1. What are the advantages and disadvantages of the three different courts a taxpayer can use when the audit process is concluded?

2. Explain the tax return appeals and litigation process. Assume the IRS has already selected the return for processing. What happens next? Take the process all through the potential court options. In order to get full marks on this question, you will not only need to state the steps, but you will also have to explain what each step is in detail