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 wants to litigate the tax dispute but cannot pay the proposed deficiency, the best option would be to go to the Tax Court. The Tax Court does not require taxpayers to pay the deficiency before the litigation begins, unlike other courts. Additionally, the Tax Court is specifically designed to handle tax disputes, making it the most appropriate choice for this situation.

Rowanda Could Not Settle Her Tax Dispute with the IRS