After the Issuance of a Statutory Notice of Deficiency, Failure

After the issuance of a Statutory Notice of Deficiency, failure to timely file a petition with Tax Court will result in which of the following?

A) The Internal Revenue Service will issue a 30-day letter
B) The Internal Revenue Service will assess the tax it says the taxpayer owes
C) The Internal Revenue Service will issue a 90-day letter.
D) You will be required to post a deposit before being allowed to request an extension for time to file a petition.