You represent Tina Taxpayer in a case that is being considered by Appeals. In your discussions with the Appeals Officer, you realize that the Appeals Officer has seriously misinterpreted the facts set forth in the Revenue Agents Report on the examination of your Tinas tax return. The Appeals Officer offers to settle the case for a small fraction of the tax that is due and owing under any proper interpretation of the facts. You believe that it is unlikely that the misunderstanding will be discovered because the Revenue Agent left the IRS shortly after submitting her report and no one else at the IRS is familiar with this case and Tina has never had a return audited in the past. May you recommend to Tina that she accept the settlement offer under these circumstances? Or, are you free to correct the Appeals Officers misunderstanding of the facts? If you correct the Appeals Officers misunderstanding of the facts, must you first obtain Tinas approval before doing so?