A taxpayer received a $90-$day letter proposing a deficiency. The taxpayer

challenged the proposed deficiency in the Small Cases Division of the U$.$S$.$ Tax

Court. If the taxpayer loses the case, then the decision is

Appealable to the U$.$S$.$ Court of Federal Claims if the deficiency is paid.

Appealable to the regular division of the U$.$S$.$ Tax Court.

Not appealable.

Appealable to the United States Distrct Court if the deficiency is paid.