8) Tax Court hears cases related to income tax; estate tax; gift tax; or certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Taxes may be assessed and paid before going to Tax Court, but it is not required. In addition, if a petition is not filed on a timely basis, the taxpayer forfeits the opportunity to go to Tax Court and will be billed.

The District Courts and the Court of Federal Claims will generally not hear a case until after the

tax has been _____ and a claim for credit or refund has been filed.

A. calculated

B. forgiven

C. paid

D. remitted to a holding account