Exam 5: Judicial Interpretations

Which statement is CORRECT regarding the United States Tax Court?

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

The U.S. Court of Federal Claims is a trial-level court.

In a court case, "dictum" or "dicta" is:

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.

A "writ of certiorari" is:

An appeal from the Tax Court is to the:

An appeal from any of the Circuit Courts of Appeals is to the:

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

Where are current U.S. Court of Federal Claims decisions published?

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Judicial decisions constitute a primary source of the tax law.

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

Either the taxpayer or the IRS may initiate legal proceedings in the federal court system.

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

District Court judges hearing tax cases are tax specialists.

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.