With Respect to the Small Cases Division of the Tax

question 52

Multiple Choice

With respect to the Small Cases Division of the Tax Court,

• A) The taxpayer (but not the IRS) can appeal a contrary judgment.
• B) The IRS (but not the taxpayer) can appeal a contrary judgment.
• C) Either the IRS or the taxpayer can appeal a contrary judgment.
• D) Neither the IRS nor the taxpayer can appeal a contrary judgment.

---

Definitions:

Rural Areas

Regions of the countryside that are less densely populated, often characterized by farming, forestry, or undeveloped landscapes, as opposed to urban areas.

Urban Landscapes

The physical appearance and the arrangement of buildings, public spaces, transport infrastructure, and other features in city areas or metropolitan regions.

El Paso

A city located in West Texas, known for its significant cultural and historical ties to both the United States and Mexico.