Identify Which of the Following Statements Is False

question 62

Multiple Choice

Identify which of the following statements is false.

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

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Definitions:

Allocated Block of Storage

A specific region of memory that has been reserved for use by a computer program.

Operating System

The software that manages hardware and software resources, providing common services for computer programs.

Stacks

A data structure that operates on the Last In, First Out (LIFO) principle, where the last item added is the first to be removed.

Function Calls

The process of invoking a function in a program, which includes passing control and arguments (if any) to the defined function.