6. Danny Disorganized is the sole shareholder of Envigrow, Inc., a corporation which markets environmentally safe lawn products. The IRS has completed an audit of Envigrow's 207 tax return, which was filed on March 15, 20X8. The revenue agent disallowed a majority of the deductions taken for travel and entertainment due to Danny's inability to substantiate the expenses. Apparently, Danny misplaced the box which contained the travel and entertainment records. As a result, Danny consented to the adjustments and the corporation was assessed an additional tax of $55,000 in February 209. In May 20X9, as the corporation was completing its move to a new highrise on Milwaukee's skyline, Danny found the box containing the 2007 travel and entertainment records. Since the time has passed to file a claim for refund, Danny would like to know what, if anything, he can do to suspend collection efforts and abate the additional assessment