13

Assuming Tina Fey is under IRS audit and has gone through the IRS Appeals process and does not agree with the IRS decision. What is Tinas available remedy if she does notwant to pay the tax deficiency prior to pursuing the case legally in the court system?

Group of answer choices

Tina has no remedy since taxpayers have to pay the full tax deficiency prior to filing a case in any court

Tina can file in any of the following: US Tax Court, US District Court, or US Court of Federal Claims depending on where she believes her best chances are

Tina can only file in US District Court to be heard before a jury

Tina can only file in US Tax Court