True or False: A taxpayer must apply for an internal review before appealing to the first-tier tribunal.

The assertion that a taxpayer must apply for an internal review before appealing to the first-tier tribunal is false. In the tax appeals process, while some cases may encourage or require an internal review, it is not universally mandatory for all appeals. Taxpayers have the ability to appeal directly to the first-tier tribunal without having gone through an internal review process.

This direct appeal option is crucial as it provides taxpayers with flexibility and can streamline the resolution of disputes. Depending on the specific circumstances of the case or the nature of the tax issue, approaching the tribunal directly can save time and bypass unnecessary steps. The process is designed to ensure that taxpayers are not at a disadvantage due to procedural requirements that may delay their right to challenge tax decisions.

The other options touch upon conditions under which additional steps might be required, but none negate the fundamental principle that direct appeals are allowed. Thus, the statement in question does not hold true in the broader context of tax appeal procedures.