A disadvantage of electing to use the small claims division of the Tax Court is that

Question

Quizplus · Accepted Answer

The disadvantage of using the small claims division of the Tax Court is that the decision is final and cannot be appealed. This means that if there is any disagreement with the decision, there is no recourse for further action. The other options listed as potential disadvantages are not entirely accurate or are not universally true. The small claims division is actually a less formal proceeding than the regular Tax Court, and it tends to be more affordable and quicker. While there may be some delays in the process due to scheduling and other factors, this is not a major disadvantage of using the small claims division.

A Disadvantage of Electing to Use the Small Claims Division