Which of the Following Is a Characteristic of U

question 17

Multiple Choice

Which of the following is a characteristic of U.S. District Courts?

• A)A District Court is a national court that hears cases from taxpayers anywhere in the U.S.
• B)The District Court judges are tax specialists who hear only tax cases.
• C)A taxpayer need not pay any alleged deficiency in order to bring an action against the IRS.
• D)The taxpayer may obtain a jury trial; the jury decides matters of fact but not matters of law.

---

Definitions:

Schedule A

A form used by U.S. taxpayers to itemize deductions on their federal income tax return.

Uniforms

Uniforms are specific sets of clothing worn by members of the same organization or employees of a particular company, often required for identification or to maintain a professional appearance.

Appraisal Fees

Charges for the professional assessment of a property's value, typically incurred during the buying or selling process or for loan considerations.

Schedule A

A tax form used for itemizing deductions, such as medical expenses, taxes paid, interest, gifts to charity, and casualty losses.