The Tax Court will review a taxpayer's case, provided that he or she files a petition with the court within:
A)10 days of the date of his or her statutory notice of deficiency
B)60 days of the date of his or her statutory notice of deficiency
C)30 days of the date of his or her statutory notice of deficiency
D)90 days of the date of his or her statutory notice of deficiency

Question

Quizplus · Accepted Answer

The Tax Court will review a taxpayer's case if the taxpayer files a petition within 90 days of the date of the statutory notice of deficiency. This period allows taxpayers sufficient time to respond to the IRS's determination.

The Tax Court Will Review a Taxpayer's Case, Provided That