you are a cpa in a private practice and you have a client that has received a 30-day letter related to an irs audit that was recentently concluded. The proposed assessment including interest and penalties is $80,000. Your client comes to you and says that he wants to take the case to the IRS Appeals Office. Your client asks about the protest letter and who would sign it. The client specifically asks you about the statement of facts. It is her understanding that they must be declared true under penalties of perjury. The client wants to know how the statement of facts can be declared true when the protest letter is being prepared by you, the CPA