Identify Which of the Following Statements Is True

question 16

Multiple Choice

Identify which of the following statements is true.

• A) The IRS cannot raise a new tax issue after issuance of the Statutory Notice of Deficiency (90- day letter).
• B) A taxpayer can choose to initiate tax litigation in a U.S. district court, the Tax Court, or a Court of Appeals.
• C) The 90- day letter offers the taxpayer the choice of paying the tax assessed or filing a petition refuting the tax assessment with the Tax Court.
• D) All of the above are false.

---

Definitions:

Practical Intelligence

The ability to solve everyday problems by utilizing knowledge gained from experience.

Intellectual Disability

A disability characterized by significant limitations in both intellectual functioning and in adaptive behavior, which covers a range of everyday social and practical skills.

Mental Retardation

An outdated and insensitive term formally used to describe people with significantly below-average intellectual functioning and adaptive behaviors, now more appropriately called intellectual disability.

Elementary Education

The first stage of formal education, covering basic reading, writing, arithmetic, and social skills typically provided to young children.