Identify Which of the Following Statements Is False

question 23

Multiple Choice

Identify which of the following statements is false.

• A) The Tax Court can be used to litigate a tax issue without first paying the tax assessment.
• B) 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.
• C) A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed.
• 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.