Tara does not agree with a proposed deficiency of additional tax resulting from an examination of her individual income tax return. She has not been able to satisfactorily resolve her case within the administrative processes of the Internal Revenue Service. Which of the following courts may she petition without first making payment of the contested deficiency?

Question

Renee Bryant

Business

2 April, 19:16

Tara does not agree with a proposed deficiency of additional tax resulting from an examination of her individual income tax return. She has not been able to satisfactorily resolve her case within the administrative processes of the Internal Revenue Service. Which of the following courts may she petition without first making payment of the contested deficiency?

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Answers (1)

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Geovanni Oconnor · Answer 1

US Tax Court

Explanation:

The US Federal Tax Court was established by Congress and is responsible for serving tax issues including unsolved tax deficiencies like the one Tara has. Taxpayers have the right to go to the Tax Court before having to pay the amounts requested by the IRS. Tax courts only serve federal tax related cases and the IRS should have no influence over them.