answer these questions

Please post what you view as the appropriate responses to the above prompts. Your initial post should be 250-300 words. Please provide response with a clear, well-formulated thesis; sentence structure, grammar, punctuation, and spelling count. Support ALL posts with appropriate rationale and citations from readings; document sources using APA format.
Q1: Simon just received a 30-Day letter from the IRS indicating a proposed assessment. Does he have to pay the additional tax? What are his options?  

Q2:What is the difference between primary and secondary authorities? Explain the role of each authority type in conducting tax research. 

Note: i want you to get information from this website or book with cited please https://player-ui.mheducation.com/#/epub/sn_0d37c#epubcfi(%2F6%2F72%5Bdata-uuid-202155d72fbc4ecdb9683fc50f219082%5D!%2F4%2F2%5Bdata-uuid-d20765d0a8b04f59a3317b9c871dcfdb%5D%2F18%5Bdata-uuid-e870cee93ecc4296a65b7f66e064a70a%5D%2F8%5Bdata-uuid-65741d24f60b4acb8684a629c54c5d54%5D)

also you can use other sources with that

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