In which of the following courts does the taxpayer have topay first and then sue for a refund?
A)the Tax Court Small Cases Division
B)the District Courts and U.S. Court of Federal Claims
C)the U.S. Courts of Appeal
D)all of these are correct

Question

Quizplus · Accepted Answer

In the United States, taxpayers who wish to dispute their tax assessments without first paying the disputed amount can only do so in the U.S. Tax Court. If a taxpayer chooses to dispute a tax assessment in the District Courts or the U.S. Court of Federal Claims, they must first pay the disputed tax amount in full and then sue for a refund. This "pay first, sue later" principle does not apply to the Tax Court, making option B the correct answer.

In Which of the Following Courts Does the Taxpayer Have