Answer:
U.S. Tax Court.
Explanation:
The U.S. tax court is a federal court that was established by the Congress to offer a judicial forum whereby an entity could challenge a tax deficiency that was determined by the Internal Revenue Service (IRS) prior to paying the disputed amount.
To the question, John would be eligible to present his case before the US tax court; he can in addition to that proceed to the us tax court with no payment of assessment before the hearing.
