Identify Which of the Following Statements Is False

question 62

Multiple Choice

Identify which of the following statements is false.

• A)In general, the taxpayer has the burden of proof in Tax Court cases. However, the IRS has the burden of proof for issues raised after the issuance of the 90-day letter.
• B)A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed.
• C)The Tax Court can be used to litigate a tax issue without first paying the tax assessment.
• D)In order to litigate in the Tax Court, a petition must be filed within 90 days of the issuance of a notice of deficiency.

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Definitions:

Non-Renewable Sources

Energy sources such as fossil fuels and minerals that do not replenish within a human timescale.

Solar Power

Energy from the sun that is converted into thermal or electrical energy, used for heating and to generate electricity.

Theodore Roosevelt

The 26th President of the United States, known for his conservation efforts, leadership in the Progressive Era, and the establishment of national parks.

Gifford Pinchot

Known as the father of American conservation, he was an advocate for the sustainable management of natural resources in the United States.