Which of the following regarding the appeals process with the IRS are correct?

Select one or more:

a.

A hired CPA may represent the taxpayer in the appeals process with the IRS

b.

A taxpayer may go to the Appeals Office if the protest is filed within the 30-day period as stated in the 30-day letter

c.

The Appeal is decided by the same revenue agent who is auditing the case

d.

The taxpayer must hire an attorney to present himself or herself

e.

A taxpayer may go to the Appeals Office if the 30-day period passes and the taxpayer files a petition in the Tax Court within 90 days after receipt of a statutory notice of deficiency

f.

The Appeals Officer may request that the taxpayer submit additional information