What action does the 90-day letter provide a taxpayer if the taxpayer does NOT agree with an assessment after being audited by the IRS and participating in the appeals conference?\ \ Multiple choice question.\ \ The taxpayer can request a second appeals conference with a senior IRS manager.\ \ \ The taxpayer should file for an Offer in Compromise.\ \ \ If the appeals conference is unsuccessful, the taxpayer should pay the deficiency. There is no recourse.\ \ \ The taxpayer should petition the U.S. Tax Court to hear the case