Steve Skimmer operates a tavern that has been very successful over the years. For 20X1, 20X2, and 20X3, Steve reported taxable income of $12,000 from the operation of the tavern in each year. The IRS audits Steve's returns and, because of the inadequacy of the books and records, the agent has used the net worth method to determine his income. The agent has found the following information: Because the agent has not discovered, nor has Steve offered, any explanations for the increase in his net worth, the agent has assessed tax on the difference between Steve's reported taxable income and the increase in his net worth for each of the years. The assessments are as follows: Steve receives the assessment notice on October 15, 20X5. He wishes to dispute the adjustments, but he does not have the cash available to pay all of the assessments. He wants to know whether he can just pay the 1518 tax, interest, and penalties for just one year and then file a claim for refund and sue for recovery. He has a maximum of $22,000 available excluding any fees you may charge. What is your advice? Why