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.

---

Definitions:

Plausible

Appearing reasonable or probable, often used in the context of arguments or hypotheses that seem likely to be true.

Bizarre

Extremely strange or unusual in a way that might be puzzling or difficult to understand.

Conversion Disorder

A disorder in which anxiety or unconscious conflicts are “converted” into physical symptoms that often have the effect of helping the person cope with anxiety or conflict.

Night Blindness

A condition characterized by difficulty seeing in low light or darkness, due to impaired function of specific visual cells.