What information may an Appeals Officer not consider when reviewing a taxpayer's case?
a. The cost involved for the IRS to hire an expert witness to prove valuation of property at issue in the case.
b. Litigation hazards that the IRS faces that work against its case.
c. Litigation hazards that the taxpayer faces that work against its case.
d. New case law issued since Exam issued its reports.
e. The taxpayer's newly prepared documents that summarize evidence previously provided to Exam.