1. All of the following are general sources of federal tax law, EXCEPT: b. Treasury Department regulations court decisions tax treaties revenue procedures C. 2. The main reason taxpayers bring their case to the Tax Court is that: a. b. C. taxpayers can be awarded attorney costs if they win taxpayers do not have to pay their tax deficiency first taxpayers can file their petitions to the court as late as one year after an IRS deficiency notice the Tax Court is not bound by any circuit courts of appeals' decisions d