All of the Following Statements Are CORRECT with Regard to the Weight

question 33

Multiple Choice

All of the following statements are CORRECT with regard to the weight of authority of tax documents EXCEPT:

• A)District and Circuit Court opinions have direct bearing on the taxpayer only if they were issued in the taxpayer's jurisdiction.
• B)The opinions of the Court of Federal Claims and Tax Court are not binding on a taxpayer if they were issued with respect to a taxpayer who lives in a different jurisdiction.
• C)Revenue Rulings and Revenue Procedures are frequently modified or held to be invalid by courts.
• D)Older court decisions should be given a declining degree of importance unless they are Supreme Court cases.

---

Definitions:

Delayed Sleep Phase Syndrome

This syndrome is a circadian rhythm disorder where an individual's sleep is delayed by two or more hours, causing difficulty in waking up at conventional times.

Circadian Rhythms

Biological processes that display an endogenous, entrainable oscillation of about 24 hours, regulating the sleep-wake cycle among other bodily functions.

Advanced Sleep Phase Syndrome

A circadian rhythm disorder characterized by earlier than desired sleep onset and wake times, often resulting in evening sleepiness and morning alertness.

Biological Rhythm

Natural cycles of physical, emotional or mental activity in living beings, often aligned with daily, tidal, seasonal, or lunar cycles.