Although the Small Tax Division of the U

Although the Small Tax Division of the U.S.Tax Court allows a taxpayer to obtain a decision with little formality or expense, a disadvantage is that

A) The taxpayer loses the right to appeal the decision.
B) The case can be remanded to Tax Court.
C) Special judges outside their area of expertise may be ruling.
D) Priority on the trial calendars is not received.
E) Cases eligible to be tried by the Court are limited to tax at issue of $50,000 or less.