George's Case Was Handled Under the "Small Tax Case Procedure

question 28

Multiple Choice

George's case was handled under the "small tax case procedure." He does not agree with the findings of the Tax Court. He would like to appeal the decision. Which one of the following is true?

• A)There is no appeal.
• B)He can appeal the case, but only if the amount of tax involved is greater than $5,000.
• C)He would appeal first to the U.S. Court of Appeals for the Federal Circuit.
• D)He would appeal first to the U.S. Court of Federal Claims.

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Definitions:

Testifying

The act of giving evidence as a witness, usually under oath, in a court of law.

Court

A governmental institution authorized to resolve legal disputes between parties and administer justice in civil, criminal, and administrative matters.

Headache

A pain or discomfort in the head, scalp, or neck, often associated with muscle tension, stress, or a variety of health conditions.

Cognitive-Behavioral

Pertaining to a therapeutic approach that seeks to address dysfunctional emotions, behaviors, and cognitions through a goal-oriented, systematic procedure.