Question: Indicate whether, after both parties sign a closing agreement, the following result(s) occur. More than one answer may be correct. a. The taxpayer still may

Indicate whether, after both parties sign a closing agreement, the following result(s) occur. More than one answer may be correct.

a. The taxpayer still may appeal to a higher level of the IRS.

b. The agreement is binding on both the taxpayer and the IRS.

c. The tax must be paid, but a suit for refund can be filed in the district court or U.S. Court of Federal Claims.

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