Why might a taxpayer in a field examination want to make every effort to settle with the revenue agent?

Select one or more:

a.

The chance of winning a lawsuit is always very low

b.

Negotiations with the revenue agent are generally more informal than at higher levels and less demanding as to technical aspects

c.

Not many judges understand tax laws

d.

If questionable issues exist but were not raised at the agent level, settling may avoid the possibility of persons at higher levels raising those questionable issues

e.

Less costly than litigation