Taxpayers need to pay the tax deficiency in advance and sue for a refund in
I.U.S. Tax Court.
II.U.S. District Court.
III.U.S. Court of Federal Claims.

Question

Taxpayers need to pay the tax deficiency in advance and sue for a refund in
I.U.S. Tax Court.
II.U.S. District Court.
III.U.S. Court of Federal Claims.
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Quizplus · Accepted Answer

Taxpayers do not need to pay the tax deficiency in advance to sue in U.S. Tax Court; this is the primary venue where disputes can be resolved before paying the deficiency. However, to sue for a refund in U.S. District Court or the U.S. Court of Federal Claims, the taxpayer must first pay the tax deficiency. Therefore, statements II and III are correct.

Taxpayers Need to Pay the Tax Deficiency in Advance and Sue