Which of the following statements about the tax litigation process is false?

Question

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If the government loses a tax case at the trial level, it can appeal the case to a U.S. Circuit Court of Appeals, not directly to the U.S. Supreme Court. However, if a Circuit Court of Appeals issues a decision that conflicts with a decision issued by another Circuit Court of Appeals, the Supreme Court may hear the case to resolve the conflict. Additionally, a decision in a tax case by the Supreme Court is not necessarily final as it is possible for Congress to change the underlying tax law or for the Court to overrule its own prior decision in a future case.

Which of the Following Statements About the Tax Litigation Process