Tara does not agree with a proposed deficiency of additional tax resulting from an examination of her individual income tax return. She has not been able to satisfactorily resolve her case within the administrative processes of the Internal Revenue Service. Which of the following courts may she petition without first making payment of the contested deficiency?

Question

Quizplus · Accepted Answer

The United States Tax Court is the only court where taxpayers can petition without first making payment of the contested deficiency. Therefore, the correct answer is (A) United States Tax Court. The (B) United States District Court and (C) U.S. Court of Federal Claims both require payment of the contested deficiency before the taxpayer can file a petition.

Tara Does Not Agree with a Proposed Deficiency of Additional