If a Taxpayer Under Review Disagrees with the Revenue Agent

question 127

Multiple Choice

If a taxpayer under review disagrees with the revenue agent, he or she may:

• A) Request a conference in the IRS Appeals Office.
• B) File a petition in the Tax Court within the 90-day period after receiving the statutory notice of deficiency.
• C) Wait for the 90-day period to expire, pay the assessment, and start a refund suit in the District Court or the Claims Court.
• D) All of the above.

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Definitions:

Intellectual Disability

A state defined by notable restrictions in intellectual capabilities as well as in adaptive behavior, encompassing a broad range of daily social and practical abilities.

Fragile X Syndrome

A chromosomal abnormality characterized by a weakened or “fragile” site on the X chromosome.

Chromosomal Abnormality

A condition caused by the alteration in the number or structure of chromosomes, which can lead to genetic disorders or developmental abnormalities.

Down Syndrome

The best-known chromosomal abnormality associated with intellectual disability.