Rowanda could not settle her tax dispute with the IRS at the appeals conference. If she wants to litigate the issue but does not have sufficient funds to pay the proposed tax deficiency, Rowanda should litigate in the:

Question

Quizplus · Accepted Answer

If Rowanda cannot pay the proposed tax deficiency, the Tax Court is the best option for litigation as it does not require payment of the tax deficiency prior to the hearing. In addition, the Tax Court is specifically designed to handle tax disputes and has the ability to settle cases prior to trial through stipulations and agreements with the IRS.

Rowanda Could Not Settle Her Tax Dispute with the IRS