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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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