Identify which of the following statements is false.
A)The U.S. Tax Court must follow the previous decisions of the U.S. District Court for the district in which the taxpayer lives.
B)The U.S. Tax Court follows the previous decisions of the U.S. Court of Appeals to which the tax matter is appealable.
C)The opportunity for "forum shopping" occurs when different precedents on the same point exist.
D)The U.S. Tax Court may intentionally issue conflicting decisions.

Question

Quizplus · Accepted Answer

The U.S. Tax Court does not have to follow the decisions of the U.S. District Court for the district in which the taxpayer lives. Instead, it primarily follows its own precedents and the relevant rulings of the U.S. Court of Appeals to which the case is appealable.

Identify Which of the Following Statements Is False