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:

Veto

The constitutional right of a president, governor, or similar authority to reject a decision or proposal made by a law-making body.

Permanent Seat

A permanent seat typically refers to a country's secured, unchanging position on international bodies, such as the United Nations Security Council.

UN Security Council

A principal part of the United Nations charged with ensuring international peace and security, authorizing peacekeeping missions, and approving all changes to the UN Charter.

Germany

A country in Central Europe known for its rich history, cultural heritage, and as a major economic power.