Identify which of the following statements is false.
A)If the phrase "Entered under Rule 155" appears at the end of the Tax Court's opinion, the litigating parties must jointly determine the additional tax due.
B)A taxpayer does not have to pay the tax assessment before filing suit in a U.S. district court or the U.S. Court of Federal Claims.
C)Either the taxpayer or the government can appeal the decision of a court of original jurisdiction to the next higher court with the potential for a final ruling from the U.S. Supreme Court if a writ of certiorari is granted.
D)All of the above are false.

Question

Quizplus · Accepted Answer

A and C are true statements. "Entered under Rule 155" does mean the parties must determine the tax due, and either party can appeal a decision. However, B is false because a taxpayer must pay the assessed tax before suing for a refund in a U.S. district court or the U.S. Court of Federal Claims.

Identify Which of the Following Statements Is False