A decision in which of the following courts carries the lowest tax authority?
A) U.S. Court of Appeals for the Federal Circuit.
B) U.S. Court of Appeals for the Second Circuit.
C) U.S. District Court.
D) U.S. Supreme Court.
E) U.S. Court of Appeals Federal Circuit.

Question

Quizplus · Accepted Answer

Decisions from U.S. District Courts carry the lowest tax authority because they are trial level courts and their decisions are not binding on other taxpayers outside of the specific case. Higher courts, like the U.S. Courts of Appeals and the U.S. Supreme Court, have broader authority and their decisions can set precedents that affect many taxpayers.

A Decision in Which of the Following Courts Carries the Lowest