Assume that Bill filed his Year 1 tax return by mailing it with a proper postmark on April 15, Year 2. The IRS accepts the return for filing as of that date. On January 5, Year 4, the IRS issues Bill a 30 day letter What are Bill's options in response to the 30 day letter? B Assume that Bill ignores the 30 day letter and on March 10, Year 4, the IRS mails Bill a Notice of Deficiency that Bill receives on March 17, Year 4, at his home address What are Bill's options in response to the Notice of Deficiency? If Bill ignores the Notice of Deficiency, when is the last day that the IRS can assess additional tax with respect to Bill's Year 1 return? ili. If Bill files a petition in Tax Court, who may represent him? iv What factors should Bill consider in deciding whether to file a petition in Tax Court? C. Assume that Bill files a petition in Tax Court on June 1, Year 4 and on August 1, Year 5, the Tax Court renders a final decision with a deficiency that Bill does not appeal to Circuit Court. During which dates will the IRS charge interest to Bill?