An individual is ready to request an Appeals Hearing or Conference if: Question 11Select one: a. They are claiming citizenship under an individual State and are claiming that they are not a U.S. citizen and therefore not subject to the tax laws of the United States of America b. They believe the facts used by the IRS are incorrect, and they have records or other support available to back up their position c. The claimed right of the federal government to impose and collect taxes is unconstitutional d. All of the above can be addressed through the Appeals process