It can acknowledge the alleged tax irregularities and demand that the fine be reduced, or it can take the case to the tax court, after providing a substantial amount of collateral to the treasury.
Ona može da potvrdi navodne poreske neregularnosti i zahteva da kazna bude smanjena, ili iznese slučaj pred poreski sud, nakon što državnoj blagajni uplati značajnu sumu kao kauciju.