If that were the case, then why did you bring the appeal? ... Why did you carry it through? It's like playing a game of poker and if you lose the hand, saying well, let's negotiate the pie.
It's like playing a game of poker and, if you lose the hand, saying, 'Let's negotiate the pie.' It doesn't work that way. You lose the hand, you pay the money, then you go on to the next hand.