Identify Which of the Following Statements Is True

question 95

Multiple Choice

Identify which of the following statements is true.

• A)The 90-day letter offers the taxpayer the choice of paying the tax assessed or filing a petition refuting the tax assessment with the Tax Court.
• B)A taxpayer can choose to initiate tax litigation in a U.S. district court, the Tax Court, or a Court of Appeals.
• C)The IRS cannot raise a new tax issue after issuance of the Statutory Notice of Deficiency (90-day letter).
• D)All of the above are false.

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Definitions:

Schedule View

A calendar view that visually represents a user's appointments, tasks, or events over time, often used in planning applications.

One Day

Refers to a period of 24 hours; often used in scheduling and planning to denote a specific calendar day.

Navigation Pane

A user interface element that displays the main areas or features of a software application or website, facilitating easy movement between sections.

Date Navigator

A calendar feature in scheduling applications that allows users to quickly jump to specific dates for event or task viewing.