As the outside accountant for Westview, you are to write a memo to the taxpayer explaining the difference between a Form 872 and a Form 872-A, along with a recommendation as to which they should agree to sign and why. What would happen if they refuse to sign either form? Research your response and use proper tax citation in your memo. Regardless of which form you recommend that they sign, complete a copy of the Form 872 for them to sign (normally the IRS would do this) and attach it to the memo to illustrate what that form would look like (blank copy is attached).