The following is NOT a factor in favor of the Protest/Appeals Process:
A) An appeals officer can consider the hazards of litigation.
B) The litigation path remains a possibility even if an appeal is pursued.
C) The conclusion of the dispute, whether for or against the taxpayer, is expedited.
D) The appeals process allows a further delay in the payment of the disputed tax.

Question

Quizplus · Accepted Answer

The fact that the conclusion of the dispute is expedited is not a factor in favor of the Protest/Appeals Process, as it neither benefits nor harms the taxpayer. The other options listed (A, B, and D) all provide potential benefits or advantages of the appeals process.

The Following Is NOT a Factor in Favor of the Protest/Appeals