Identify Which of the Following Statements Is False

Identify which of the following statements is false.

A) If the Supreme Court decides to hear a case, it grants certiorari.
B) A letter ruling is a written statement issued to a taxpayer by the IRS that interprets and applies the tax laws to that taxpayer's specific set of facts.
C) So- called private letter rulings are made public after confidential information is eliminated.
D) Only the taxpayer can appeal the decision of a court of original jurisdiction to the next higher court.