Which of the Following Is NOT a Factor in Favor

Multiple Choice

Which of 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.