Topic 1
Respond to the following using current literature:
Why might it usually be desirable to settle a tax dispute with an agent, rather than appealing to a higher level within the IRS? Also .. why might it sometimes be in your clients best interest to seek resolution at the higher level within the IRS?
Topic 2
Respond to the following using current literature:
Now that you have completed most of the class, what are some of biggest challenges that you think tax researchers are faced with and what are some ways to overcome those challenges?