The BIR issued in 2010 a final assessment notice and demand letter against X Corporation covering deficiency income tax for the year 2008 in the amount of P10 Million. X Corporation earlier requested the advice of a lawyer on whether or not it should file a request for reconsideration or a request for reinvestigation. The lawyer said it does not matter whether the protest files against the assessment is a request for reconsideration or a request for reinvestigation, because it has the same consequences or implications. a) What are the differences between a request for reconsideration and a request for reinvestigation? b) Do you agree with the advice of the lawyer? Explain your answer