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It is concerning the conference stage of the disputes resolution procedures, which is correct?

It is concerning the conference stage of the disputes resolution procedures, which is correct?

(a) A conference is required by legislation.

(b)A taxpayer must attend the conference phase by themselves as legal representation is prohibited.

(c) The purpose of the conference is to discuss and clarify the various facts and issues..

(d) A taxpayer is allowed to have only one conference per year.

(e) All of the above.

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