Rowanda Could Not Settle Her Tax Dispute with the IRS

question 27

Multiple Choice

Rowanda could not settle her tax dispute with the IRS at the appeals conference. If she wants to litigate the issue but does not have sufficient funds to pay the proposed tax deficiency, Rowanda should litigate in the:

• A) U.S. District Court.
• B) U.S. Circuit Court of Appeals.
• C) U.S. Court of Federal Claims.
• D) Tax Court.
• E) None of the above.