When the IRS has completed their examination and the result is an assessment of additional tax, which of the following is not a viable option for the taxpayer?

a. Disagree with the assessment and request an appeal

b. Agree to the assessment and pay the additional tax

c. Fail to act and wait for the 90-day letter and either pay the tax and file a claim for a refund or petition the Tax Court

d. Do not pay the tax and request a District Court hearing