Starting from the first step, put in order the lifecyle of a tax dispute with the IRS.

The Revenue Agent collects information by issuing Information Document Requests, summons, and interviews the taxpayer and

The taxpayer can file a Petition the US Tax Court to litigate the tax issues before having to pay the proposed tax liability.

The Revenue Agent issues a Revenue Agent's Report that identifies any proposed adjustments to the taxpayer's return.

The taxpayer files a Protest to the Appeals Divison of the IRS.

The taxpayer can appeal a loss in the trial court to an appeals court.

The IRS issues a Notice of Deficiency (90-Day Letter) on the unagreed tax issues.

The taxpayer can pay the proposed tax liability, file a refund claim, and sue for a refund in a US District Cour or the US Court of

The taxpayer attempts to settle the tax issues based on the hazards of litigation.

The IRS issues an audit notice to the taxpayer regarding a filed return.