In which of the following courts does the taxpayer have to pay first and then sue for a refund?
A) the Tax Court Small Cases Division
B) the District Courts and U.S. Court of Federal Claims
C) the U.S. Courts of Appeal
D) All of the above.

Question

Quizplus · Accepted Answer

In the District Courts and U.S. Court of Federal Claims, the taxpayer must pay the tax liability first and then sue for a refund. In the Tax Court Small Cases Division and the U.S. Courts of Appeal, the taxpayer does not have to pay first but can dispute the tax liability without payment. Therefore, option B is the correct choice.

In Which of the Following Courts Does the Taxpayer Have