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Which of the following is a characteristic of the US Tax Court? Taxpayers must pay the alleged deficiency and then sue for a refund. Appeal

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Which of the following is a characteristic of the US Tax Court? Taxpayers must pay the alleged deficiency and then sue for a refund. Appeal is taken to the US Court of Appeals for the Federal Circuit. The Court has nationwide juriscliction. A jury trial is available. The Court accepts most criminal and civil issues

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