The taxpayer need not pay the disputed tax in advance when the suit is initiated in
A)U)S. Court of Federal Claims.
B)U)S. Tax Court.
C)U)S. District Court.
D)both A and B.

Question

Quizplus · Accepted Answer

The U.S. Tax Court allows taxpayers to dispute their tax liabilities without first paying the disputed amount. This is a unique feature of the Tax Court compared to other federal courts where the tax must generally be paid before a lawsuit can be initiated.

The Taxpayer Need Not Pay the Disputed Tax in Advance