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:

Psychologically

Pertains to psychology, dealing with the mind, mental processes, and behaviors from an individual's or group's perspective.

Physiologically

Relating to the way in which a living organism or bodily part functions.

Self-disclosure

The act of revealing personal or private information about oneself to others, which can facilitate deeper connections and understanding.

Weakness

An area or aspect in which an individual or organization lacks strength or proficiency, potentially hindering performance or success.