10. Which of the following statements are true? a. A timely petition for redetermination must be filed within 30 days from the date of determination. b. The settlement program is intended to expedite the resolution of tax and fee disputes consistent with a reasonable evaluation of litigation risks and costs. c. A taxpayer cannot file for settlement of a liability that has been accepted as a late protest. d. The offers in compromise program allows a taxpayer to offer a lesser amount for payment of a non-disputed final tax liability on a closed-out account. e. Both the settlement and offers in compromise programs accept payment plans