If a taxpayer decides not to pay a tax deficiency, he or she must go to which court?
A)Appropriate U.S.Circuit Court of Appeals
B)U.S.District Court
C)U.S.Tax Court
D)U.S.Court of Federal Claims
E)None of these

Question

Quizplus · Accepted Answer

Taxpayers who decide not to pay a tax deficiency can go to the U.S. Tax Court, which is a specialized court that exclusively deals with tax-related issues. This court allows taxpayers to challenge the IRS's determination without having to first pay the deficiency.

If a Taxpayer Decides Not to Pay a Tax Deficiency