A statutory notice of deficiency explains that the taxpayer has 90 days to either pay the deficiency or else to file a

Claim for refund.

Petition with the taxpayers U.S. District Court.

Petition with the U.S. Tax Court.

Protest and request a conference with an appeals officer.

4- A taxpayer does not have to pay estimated taxes if

The taxpayers tax liability for the previous year was less than $1,000.

The taxpayers earned income credit will exceed his or her tax liability for the current year.

The taxpayers withholding covers 90% of the tax liability for the previous year.

All of the answers are correct.