A taxpayer wholoses in the Small Cases Division of the Tax Court may appeal directly tothe:
A)Appellate division of the IRS
B)District Court in the taxpayer's circuit
C)U.S. Court of Appeals in the taxpayer's circuit
D)Decisions in the Small Cases Division cannot be appealed

Question

Quizplus · Accepted Answer

Decisions in the Small Cases Division of the Tax Court are final and cannot be appealed. This division handles smaller, less complex cases.

A Taxpayer Wholoses in the Small Cases Division of the Tax