Rowanda could not settle her tax dispute with the IRS at the appeals conference. If she wants to litigate the issue but does not have sufficient funds to pay the proposed tax deficiency, Rowanda should litigate in the:
A) U.S. Circuit Court of Appeals.
B) U.S. District Court.
C) Tax Court.
D) U.S. Court of Federal Claims.
E) None of the choices are correct.
Correct Answer:
Verified
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