Final answer:
The U.S. Tax Court is the trial court where the taxpayer is not required to pay the deficiency before the case is heard, allowing them to dispute tax liabilities without prior payment. option (B)
Step-by-step explanation:
The trial court that does not require the taxpayer to prepay the deficiency before the case is heard is the U.S. Tax Court. Unlike the U.S. District Court, the U.S. Tax Court specifically specializes in handling disputes between taxpayers and the Internal Revenue Service (IRS) prior to the assessment and payment of tax deficiencies. This court provides a forum for taxpayers to dispute their tax liabilities without having to first pay them and claim a refund later.
The U.S. Court of Appeals and the U.S. Supreme Court are higher courts that handle appeals and do not have original jurisdiction over tax disputes. Therefore, the correct answer to the student's question is option B) U.S. Tax Court.