Taxpber \{TP, has olways lived in Texos. TPs Form 1040 for 2020 was oudned and the IRS assessed a $50000 tax deficiency. TP wants to contest this with the IRS and in cout if necesary. TP has conducted legal reseorch and tound a case which the TP consifers suong reason not to pay the $50,000 deficiency. The cose is a Unted Stotes Tax Court case decided in 1968. The United States Tax Cour that rendered this decision is lacated in Texas. Which of the following is correct? Mulspere Cnoice deatrine if stare epeieit fifh cirut. Wone of mee cermentes we cored