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:

Hemidesmosome

Similar to half a desmosome, attaching epithelial cells to the basement membrane.

Capillary Walls

The thin, permeable barriers of capillaries through which exchange of gases, nutrients, and wastes occurs between blood and tissues.

Simple Squamous Epithelium

A solitary layer of flattened cells lining areas engaged in diffusion and filtration, including blood vessels and lung air sacs.

Keratinized Epithelium

A type of epithelial tissue that has become hardened or cornified through the incorporation of keratin, often found in the outer layers of the skin, hair, and nails.