Before Litigating a Tax Case in Court, the Taxpayer Must

Before litigating a tax case in court, the taxpayer must

A) Have exhausted the required administrative remedies available within the IRS
B) Convince the judiciary branch that the IRS misinterpreted tax law or wrongly applied it to the taxpayer's case
C) Try to find a similar court decision from the past and present the case to that Court
D) Enter into agreement with the IRS to use the Court as arbiter
E) Not be guilty of fraud in the original or amended return at issue