Rowanda could not settle her tax dispute 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 Tax Court is the only court where a taxpayer can litigate their tax dispute prior to paying the proposed deficiency. The other courts listed require payment before litigation can take place.

Rowanda Could Not Settle Her Tax Dispute with the IRS