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The IRS has issued an income tax notice of deficiency to taxpayer Lucy van Pelt. If Lucy wants to dispute this without first paying the

The IRS has issued an income tax notice of deficiency to taxpayer Lucy van Pelt.

If Lucy wants to dispute this without first paying the tax that the IRS alleges she owes, Lucy should file a petition with which court?

A.

US District Court

B.

US Tax Court

C.

US Court of Federal Claims

D.

US Circuit Court of Appeals

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