Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

تمرين 23

Indicate whether, after both parties sign a closing agreement, the following result(s) occur. More than one answer may be correct. a. The taxpayer still may appeal to a higher level of the IRS.
B) The agreement is binding on both the taxpayer and the IRS.
C) The tax must be paid, but a suit for refund can be filed in the district court or U.S. Court of Federal Claims.