A taxpayer who wants a jury trial must pay the tax deficiency and then sue the government for a refund in U.S. District Court.

Question

Quizplus · Accepted Answer

This is correct according to the rules outlined in the Internal Revenue Code. If a taxpayer wants to dispute their tax deficiency, they must pay the tax first and then seek a refund by filing a lawsuit in U.S. District Court, which may include a jury trial.

A Taxpayer Who Wants a Jury Trial Must Pay the Tax