Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) The Tax Court can be used to litigate a tax issue without first paying the tax assessment.
B) In general, the taxpayer has the burden of proof in Tax Court cases. However, the IRS has the burden of proof for issues raised after the issuance of the 90- day letter.
C) A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed.
D) In order to litigate in the Tax Court, a petition must be filed within 90 days of the issuance of a notice of deficiency.