In which of the following cases would a representative have the best chance of getting...

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Accounting

In which of the following cases would a representative have the best chance of getting the IRS to cancel or discontinue an audit? A. When the taxpayer has never been audited before. B. When the IRS has already sent a 90-day letter to the taxpayer. C. When the IRS has already audited the return once and closed the case. D. When there are 22 months remaining of the statute of limitations for assessment.

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