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The following characterize lawsuits which are heard in the Small Claims Division of the Tax Court: A) The taxpayer may appear pro see. B) The
The following characterize lawsuits which are heard in the Small Claims Division of the Tax Court:
A) The taxpayer may appear pro see.
B) The taxpayer's amount in controversy (claim) does not exceed $50,000 excluding interest and penalties.
C) The taxpayer is free to appeal an adverse decision.
D) None of the above.
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