Identify which of the following statements is false.
A)In general, the taxpayer has the burden of proof in Tax Court cases. However, the IRS has the burden of proof for issues raised after the issuance of the 90-day letter.
B)A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed.
C)The Tax Court can be used to litigate a tax issue without first paying the tax assessment.
D)In order to litigate in the Tax Court, a petition must be filed within 90 days of the issuance of a notice of deficiency.

Question

Quizplus · Accepted Answer

This statement is false. Decisions from the Tax Court can be appealed to the circuit court of appeals, and in some cases, to the Supreme Court. Therefore, a taxpayer may want to use the Tax Court to litigate an issue because it provides an opportunity for further appeal.

Identify Which of the Following Statements Is False