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:

State And Local Levels

Refers to the tiers of government below the federal level, including individual states and their municipalities, counties, or townships.

American Business Interests

Economic and corporate activities pursued by American companies and entrepreneurs, often influencing domestic and foreign policies.

Executive Branch

One of the three branches of government, responsible for implementing and administering public policy enacted by the legislative branch and interpreted by the judicial branch.

Legislative Branch

One of the three branches of government, responsible for making laws. In the United States, it is composed of the two houses of Congress: the Senate and the House of Representatives.