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:

High Collectivism

A cultural orientation where individuals prioritize the goals and well-being of the group over personal interests.

Individualistic Value Orientation

A cultural perspective in which the importance of the individual and individual rights are emphasized over group or collective considerations.

High Collectivism

A cultural orientation emphasizing strong loyalty to one's group and prioritizing group goals over individual interests.

Long-Term Orientation

A cultural or organizational perspective that emphasizes planning and investing in the future, valuing perseverance, and viewing change as evolutionary.