Rowanda could not settle her tax dispute with the IRS at the appeals conference. If she wants to litigate the issue but does not have sufficient funds to pay the proposed tax deficiency, Rowanda should litigate in the:

Tax Court

Explanation:

Tax Court -

It is an independent judicial forum .

It refers to as the federal trial court , which deals with the issue related to tax only , is referred to as tax court .

Hence , any issue of tax can be taken into the Tax court for a fair and legitimate action .

Hence , from the given scenario of the question ,

The correct answer is Tax Court .

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