Which of the following would be considered advantages of the Small Cases Division of the Tax Court?
a. Appeal to the Tax Court is possible.
b. A hearing of a deficiency of $65,000 is considered on a timely basis.
c. Taxpayer can handle the litigation without using an attorney or a certified public accountant.
d. Taxpayer can use Small Cases Division decisions for precedential value.
e. The hearing is conducted informally.
f. Travel time probably will be reduced.