Which of the statements below is not a characteristic of the Tax Court?
A)Appeal is taken to the U.S.Court of Appeals.
B)A jury trial is not available.
C)The Court accepts only tax cases.
D)Taxpayers must pay the alleged deficiency and then sue for a refund.
E)The Court has nationwide jurisdiction.

Question

Quizplus · Accepted Answer

This statement is not a characteristic of the Tax Court as taxpayers do not have to pay the alleged deficiency before suing for a refund. In fact, taxpayers can file a petition with the court to dispute the deficiency before paying any amount.

Which of the Statements Below Is Not a Characteristic of the Tax