Eduardo was audited by the Internal Revenue Service. Eduardo does not agree with the agent's findings and proposed adjustments in the 30 day letter. Which of the following is not true regarding Eduardo's appeal rights? Question 3 options: 1) Eduardo has 30 days to request a conference with an agent from the appeals division. 2) The appeals agent does not have the authority to consider the hazards of litigation a must make a determination strictly on the facts of the case. 3) The appeals agent is in a separate division from the examining agent. 4) If Eduardo fails to reach an agreement with the appeals agent, a 90 day letter will be issued.