A Taxpayer Wholoses in the Small Cases Division of the Tax

question 14

Multiple Choice

A taxpayer wholoses in the Small Cases Division of the Tax Court may appeal directly tothe:

• A)Appellate division of the IRS
• B)District Court in the taxpayer's circuit
• C)U.S. Court of Appeals in the taxpayer's circuit
• D)Decisions in the Small Cases Division cannot be appealed

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Definitions:

Life Instincts

In psychoanalysis, these are the drives or instincts that are directed towards preservation and enhancement of life, including basic needs such as hunger and sex.

Death Instincts

In Freudian psychology, innate drives or impulses leading towards aggression, self-destruction, and death, opposed to life-sustaining instincts.

Human Instincts

Innate, typically fixed patterns of behavior in animals or humans in response to certain stimuli.

Repression

A defense mechanism where unwanted or discomforting thoughts and memories are unconsciously pushed from the conscious mind.