A taxpayer must pay any tax deficiency assessed by the IRS and sue for a refund to bring suit in the U.S.Court of Federal Claims.

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This statement is generally true. A taxpayer generally must pay any tax deficiency assessed by the IRS before bringing suit in the U.S. Court of Federal Claims. However, there are some limited exceptions to this rule, such as for cases involving certain types of taxes or where the taxpayer can show that payment would cause undue hardship.

A Taxpayer Must Pay Any Tax Deficiency Assessed by the IRS