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FACTS: Bretand Samantha Woodley have been our clients for many years. We haverecently concluded an IRS audit of their 2017 income tax returnsand the result was an increase in taxable income of $43,750. In ouropinion the IRS auditors have ignored the facts in this case andhave incorrectly applied the internal revenue code in theirconclusions.ISSUE: Bret and Samantha Woodley are very upset and worried that they cannot afford to pay the increased tax of $16,188. We have told themthat this is only the first step. We can always go to appeals andthen court if necessary. They have said that appeals is justanother arm of the IRS and will just agree with the auditorsfindings and this amount is too small to incur the costs oflitigation. What can we tell them so they are not so worried aboutfighting this assessment?CONCLUSION?:BASIS FOR CONCLUSION?: (Case orlitigation from 2019 that backs up conclusion)