The BIR issued in $2010$ a final assessment notice and demand letter against X Corporation covering deficiency income tax for the year $2008$ in the amount of P$10$Million. X Corporation earlier requested the advice of a lawyer on whether or not it should file a request for reconsideration or a request for reinvestigation. The lawyer said

it does not matter whether the protest files against the assessment is a request for reconsideration or a request for reinvestigation, because it has the same consequences or implications.

a$)$ What are the differences between a request for reconsideration and a request for reinvestigation?

b$)$ Do you agree with the advice of the lawyer? Explain your answer