Which one or more of the following would be considered advantages of the Small Cases Divisions of the Tax Court? Why?

$1.$ Appeal to the Tax Court is possible.

$2.$ A hearing of a deficiency of $$65,000$ is considered on a timely basis.

$3.$ Taxpayer can handle the litigation without using a lawyer or CPA

$4.$ Taxpayer can use Small Cases Division decisions for precedential value

$5.$ The actual hearing is conducted informally