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Indicate whether the following statements are "True" or "False" regarding the appeal process. a. If a settlement is reached with the Appeals Division, the taxpayer is required to sign Form 870 b. Taxpayers who file a petition with the U.S. Tax Court have the option of having the case heard before the more informal Small Cases Division if the amount of tax in dispute does not exceed $5,000. Because the Appeals Division has final settlement authority until a 90-day letter has been issued, the taxpayer may be able to negotiate a settlement c