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:

Cirrhosis

A liver disease resulting in the production of nonfunctional scar tissue.

Unprotected Sex

Sexual activity without the use of barrier methods of contraception or protection against sexually transmitted infections (STIs).

College Graduates

Individuals who have completed a program of study at a college or university and have been awarded an academic degree.

High School Dropouts

Individuals who do not complete their secondary education, often facing economic and social disadvantages as a result.