Which of the Following Statements About the Tax Litigation Process

question 13

Multiple Choice

Which of the following statements about the tax litigation process is false?

• A) Taxpayers can begin the litigation process in the U.S. Tax Court, a U.S. District Court, or the U.S. Court of Federal Claims.
• B) A taxpayer can receive a jury trial only in a U.S. District Court.
• C) If the government loses a tax case at the trial level, it can appeal the case to the U.S. Supreme Court.
• D) A decision in a tax case by the Supreme Court is final.

---

Definitions:

Labor-Force Participation Rate

The percentage of the working-age population that is in the labor force, including both employed and unemployed individuals.

Employed

The state of having paid work or being engaged in an activity or enterprise as a means of earning an income.

Labor-Force Participation Rate

The proportion of the adult population that is either employed or actively looking for employment.

Marginally Attached Workers

Individuals not currently in the labor force who have looked for work within the last year but not in the last four weeks, often due to temporary barriers.