The court in which the taxpayer does not have to pay the tax and then litigate for a refund is the
A)U)S. Court of Federal Claims.
B)Federal district court.
C)Tax Court.
D)all of the above

Question

Quizplus · Accepted Answer

The Tax Court is the court in which the taxpayer can dispute a tax assessment without paying the disputed tax first. The other options, the U.S. Court of Federal Claims and the Federal district court, require the taxpayer to pay the tax first and then go through the process of seeking a refund.

The Court in Which the Taxpayer Does Not Have to Pay