When a Tax Court decision is said tobe entered under Rule 155, it means:
A)the Court computed the refund due the taxpayer
B)the Court reaches a decision without calculating the tax
C)the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer
D)the case cannot be appealed

Question

Quizplus · Accepted Answer

Rule 155 of the Tax Court Rules of Practice and Procedure allows for the Court to reach a decision without calculating the specific tax due. The computation of the tax is deferred until after the decision has been made.

When a Tax Court Decision Is Said Tobe Entered Under