Which of the Following Statements Is Not True with Respect

question 95

Multiple Choice

Which of the following statements is not true with respect to tax litigation?

• A) Of the three types of opinions issued by the Tax Court, a memorandum opinion (in theory not always in practice) applies well established principles of law to facts found by the court.
• B) If a taxpayer elects the Tax Court's "small tax procedures" (available for disputes involving $50,000 or less), a summary opinion, which is not open to appeal is issued by the Tax Court.
• C) District courts hear only disputes involving federal tax law.
• D) Decisions by a U.S. district court may be appealed to the Court of Appeals having jurisdiction over the district court.

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Definitions:

Cross-cultural Communication

The process of recognizing, understanding, and respecting differences in communication styles across diverse cultures.

One-down Position

A situation or stance in which an individual intentionally places themselves in a less powerful or submissive role in a communication or power dynamic.

Communication

The process of exchanging information, ideas, feelings, and meanings through verbal or non-verbal methods.

Cross-cultural Communication

The process of recognizing and understanding the differences and similarities in communication across various cultures to effectively communicate.