1. Which of the following statements is incorrect? A. Tax periodicals are secondary authorities B. A particular court of appeals need not follow the decisions of another court of appeals. C. A disadvantage of electing to use the small claims division of the Tax Court is that the court decision is final and cannot be appealed D. Revenue procedures have higher authority than temporary regulations. E. Committee Reports during the legislative process are a valuable source to taxpayers, the IRS, and the courts for interpreting the intent of Congress