A Taxpayer Can Take a Dispute to the Small Cases

question 47

Short Answer

A taxpayer can take a dispute to the Small Cases Division of the Tax Court when the disputed amounts do not exceed $____________________.

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Definitions:

Social Facilitation

The tendency for people to perform differently when in the presence of others than when alone, typically showing improvement on tasks.

Dominant Responses

Refers to the most common or automatic actions people exhibit in performance situations, often enhanced by the presence of an audience.

Challenge Reaction

The response elicited when faced with a task or situation that is perceived as a test of one’s abilities or resources.

Threat Reaction

The emotional and behavioral response elicited when an individual perceives a threat to their security or well-being.