Your client Tara Taylor is under audit for her 2015 federal tax return. She cannot reach an equitable settlement with the Internal Revenue Service. She wants to know what her options are. Draft a one to two page letter explaining the opportunity for Tara Taylor to take her dispute with the Internal Revenue Service to court. In you letter explain the benefits and drawbacks for each of the four courts which hear tax courts. Your letter should be professional and in good business form.