Multiple Choice
Identify which of the following statements is true.
A) The IRS cannot raise a new tax issue after issuance of the Statutory Notice of Deficiency (90- day letter) .
B) A taxpayer can choose to initiate tax litigation in a U.S. district court, the Tax Court, or a Court of Appeals.
C) The 90- day letter offers the taxpayer the choice of paying the tax assessed or filing a petition refuting the tax assessment with the Tax Court.
D) All of the above are false.
Correct Answer:

Verified
Correct Answer:
Verified
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