If taxpayers choose not to pay a tax deficiency, then they must petition which court?
A) the District Court
B) the U.S. Court of Federal Claims
C) the Tax Court
D) the U.S. Court of Appeal

Question

Quizplus · Accepted Answer

Taxpayers who disagree with a tax deficiency can petition the Tax Court. This court is specifically designed to handle tax disputes between taxpayers and the Internal Revenue Service (IRS). It is a specialized court that has the expertise to understand the complex tax laws and regulations. Taxpayers can represent themselves or hire a tax attorney to represent them in front of the Tax Court. If the taxpayer still disagrees with the Tax Court's decision, they can appeal to a higher court.

If Taxpayers Choose Not to Pay a Tax Deficiency, Then