A Taxpayer Can Take a Dispute to the Division of the Tax

question 150

Short Answer

A taxpayer can take a dispute to the Division of the Tax Court when the disputed amounts do not exceed $50,000.

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Definitions:

Levels-Of-Processing

A theory in cognitive psychology suggesting that deeper levels of analysis produce more enduring memory.

Memory

The ability of the mind to retain and recall information.

Frog

An amphibian creature with long hind legs for leaping, smooth skin, and typically lives both in water and on land.

Levels-Of-Processing Model

A theory suggesting that the depth at which information is thought about affects how well it is remembered; the deeper the processing, the better the recall.