Regarding the Small Case Division of the Tax Court, which of the following statements is correct? a.

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Regarding the Small Case Division of the Tax Court, which of the following statements is correct?
a. The IRS (but not the taxpayer) can appeal an adverse judgment.
b. The taxpayer (but not the IRS) can appeal an adverse judgment.
c. Either the IRS or the taxpayer can appeal an adverse judgment.
d. Neither the IRS nor the taxpayer can appeal an adverse judgment.

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Taxation For Decision Makers 2019

ISBN: 9781119497288

9th Edition

Authors: Shirley Dennis Escoffier, Karen A. Fortin

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