Rowanda could not settle 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

The U.S. Tax Court is a court specifically established to hear tax-related cases, including disputes with the IRS. Taxpayers do not have to pay the proposed deficiency before litigating in the Tax Court, unlike other courts such as the U.S. District Court or U.S. Court of Federal Claims. Therefore, option D is the best choice for Rowanda in this scenario.

Rowanda Could Not Settle with the IRS at the Appeals