If a taxpayer under review disagrees with the revenue agent, he or she may:
A) Request a conference in the IRS Appeals Oﬃce.
B) File a petition in the Tax Court within the 90-day period after receiving the statutory notice of deﬁciency.
C) Wait for the 90-day period to expire, pay the assessment, and start a refund suit in the District Court or the Claims Court.
D) All of the above.

Question

Quizplus · Accepted Answer

If a taxpayer under review disagrees with the revenue agent, he or she may do any of the three options listed in (a), (b), or (c).

If a Taxpayer Under Review Disagrees with the Revenue Agent