How Long Does a Taxpayer Have to File a Petition

question 1

Multiple Choice

How long does a taxpayer have to file a petition with the U.S. Tax Court following the date of the Statutory Notice of Deficiency?

• A) three months
• B) 180 days
• C) 90 days
• D) 30 days

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Definitions:

Saint Bernard

A large dog breed known for its rescue work and friendly nature, originally from the Swiss Alps.

Reward

A benefit, often monetary, offered as an incentive for the completion of a specific task or for providing valuable information.

General Public

The broad group of people who are not segmented by any particular category or classification.

Subjective Standard

A legal or evaluative criteria based on personal opinions, feelings, or perspectives, rather than objective, measurable factors.