Final answer:
Assessable penalties can be subject to review by the Tax Court in the United States.
Step-by-step explanation:
Assessable penalties, which are fines imposed by the tax authority for non-compliance with tax laws, can be subject to review by the Tax Court in the United States. The Tax Court is a specialized court that handles disputes related to federal tax issues. If a taxpayer disagrees with an assessable penalty, they can file a petition with the Tax Court, which has the authority to review the penalty and make a determination.