Prepare a presentation explaining the process for a taxpayer to contest an IRS audit adjustment, including the role of the 30-day letter and the 90-day letter (statutory notice of deficiency) issued by the IRS. Explain under what circumstance a taxpayer might petition the U.S. Tax Court or U.S. District Court to challenge an audit adjustment and the advantages or disadvantages of bringing the case in each federal court venue.

Specifically, you must address the following rubric criteria:

1. Identify the function of the 30-day letter in the audit process (slide 1).
2. Identify the function of the 90-day letter in the audit process (slide 1).
3. Identify the relevant jurisdictions that handle tax cases (slide 2).
4. Explain the circumstances that might lead a taxpayer to challenge an audit adjustment (slide 2).
5. Describe the process of challenging the results of an audit adjustment (slide 3).
6. Describe the advantages and disadvantages of bringing a case in each jurisdiction (slide 4).