Identify which of the following statements is false.

Identify which of the following statements is false. O A. A taxpayer may want to avoid using the Tax Court to litigate an issue because decisions from this court cannot be appealed. O B. The Tax Court can be used to litigate a tax issue without first paying the tax assessment. O C. In order to litigate in the Tax Court, a petition must be filed within 90 days of the issuance of a notice of deficiency. O D. In general, the taxpayer has the burden of proof in Tax Court cases. However, the IRS has the burden of proof for issues raised after the issuance of the 90 - day letter.Identify which of the following statements is false. O A. Interest is charged on underpayments, or paid on overpayments, at a rate of three percentage points higher than the federal short - term rate. O B. Interest is imposed on any tax not paid by the due date of the return (determined without regard to extensions). O C. Any tax not paid by the due date for the return is subject to an interest charge. O D. Interest on underpayments is calculated using daily compounding and covers a time period from the original due date of the return until the date of payment