The maximum amount of a deﬁciency that may be heard under the "Small Tax Cases" procedures of the U.S. Tax Court is:
A) $5,000
B) $10,000
C) $20,000
D) $25,000
E) $50,000

Name: The maximum amount of a deﬁciency that may be heard under the "Small Tax Cases" procedures of the U.S. Tax Court is: A) $5,000 B) $10,000 C) $20,000 D) $25,000 E) $50,000
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Question

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The maximum deﬁciency that can be handled by the "Small Tax Cases" procedures of the U.S. Tax Court is
$50,000.

The Maximum Amount of a Deﬁciency That May Be Heard