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Questions and Answers
Under what article of the U.S. Constitution was the United States Tax Court established?
Under what article of the U.S. Constitution was the United States Tax Court established?
- Article IV
- Article I (correct)
- Article III
- Article II
In which legal setting can taxpayers litigate tax matters without having first paid the disputed tax in full?
In which legal setting can taxpayers litigate tax matters without having first paid the disputed tax in full?
- Bankruptcy Court
- Tax Court (correct)
- United States District Court
- United States Court of Federal Claims
What is the 'full payment rule' of Flora?
What is the 'full payment rule' of Flora?
- Taxpayers must file a lawsuit to recover the contested amount paid after paying the disputed tax in full
- Taxpayers must pay a portion of the disputed tax before bringing an action in any legal setting
- Taxpayers must pay the disputed tax in full before bringing an action in any legal setting (correct)
- Taxpayers must first appeal the disputed tax before bringing an action in any legal setting
Which court specializes in adjudicating disputes over federal income tax?
Which court specializes in adjudicating disputes over federal income tax?
What is the full payment rule of Flora?
What is the full payment rule of Flora?
In which legal setting can taxpayers litigate tax matters without having first paid the disputed tax in full?
In which legal setting can taxpayers litigate tax matters without having first paid the disputed tax in full?
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