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If you wish to contest a tax deficiency, but pay the tax and file a claim and that claim is denied and now you file

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If you wish to contest a tax deficiency, but pay the tax and file a claim and that claim is denied and now you file suit, you must file your petition in: a. US Court of Appeals b. US Supreme Court c. 14th judicial district court (Calcasieu Parish) d. US Tax Court e. US District Court

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