LO 12.617. A taxpayer's rights are explained in: a. Publication 5 b. Publication 17 c. Publication 556 d. Publication 1 e. None of the above 18. Taxpayers have the right to have an IRS examination take place at: a. The IRS office b. Any city of the taxpayers choosing c. A neutral site d. A reasonable time and place e. None of the above LO 12.619. If a U.S. Tax Court agrees with the taxpayer on appeal that the IRS position was largely unjustified, which of the following is correct? a. The taxpayer must still pay administrative and litigation costs. b. The taxpayer may recover administrative but not litigation costs c. The taxpayer may recover litigation but not administrative costs d. To be eligible to recover some of the administrative and litigation costs, the taxpayer must have tried to resolve the case administratively, including going through the appeals process, and must have given the IRS the information necessary to resolve the case. e. None of the above Lo 12.620. If the IRS interest on the refund if it is not paid within payer filed his or her tax return or claim for refund. a. 30 b. 45 days of the date the tax