Anna's 2017 individual tax return was examined and the IRS proposed changes resulting in additional tax. Anna wishes to bypass the IRS’s appeal system and file a refund suit in the United States Court of Federal Claims on contested income tax issues. Your advice to Anna should be:

a. Request that her return be reexamined

b. Pay all of the additional tax and file another Form 1040 tax return

c. Pay all of the additional tax, then file a claim for refund and request in writing that the claim be immediately rejected

d. File a claim for refund and do nothing else.