With no explanation, chose the best option from "A", "B", "C" or "D". years 1999, 2000, and 2001. See, e.g., Def.’s Ex. 6-8 (containing Certificate of Assessments and Payments for plaintiffs 1999, 2000, and 2001 tax years indicating that no payment had been made). A Certificate of Assessments and Payments “is routinely used to prove that a tax assessment has in fact been made.” Rocovich, 933 F.2d at 994. Where, as here, a plaintiff has failed to allege that he paid the full amount of the assessed taxes that are the basis of his refund claim, the court may accept as true the assertions contained in a Certificate of Assessments and Payments indicating that the plaintiff has not fully paid the assessment. Daniels v. United States, No. 97-442T, 1999 WL 302450, at *3 (Fed.Cl. Apr.14, 1999); see also United States v. Chila, 871 F.2d 1015, 1018 (11th Cir.1989) (<HOLDING>); Dallin ex rel. Estate of Young v. United

A: holding that full payment of the assessment is also required for tax refund suits brought in the united states court of federal claims
B: holding that the united states court of federal claims may not reweigh the factual evidence quoting munn 970 f2d at 871
C: recognizing speedy trial analysis is genesis of presumptive prejudice rulings and holding that notion of presumptive prejudice  has no application to preindictment delays
D: recognizing that a certificate of assessments and payments is  presumptive proof of a valid assessment  quoting united states v dixon 672 fsupp 503 506 mdala1987 affd 849 f2d 1478 11th cir1988
D.