1.)Revenue rulings are published to provide precedents to be used in the disposition of other cases and may be cited and relied upon by taxpayers for such purpose.

True or false

2.)The Golsen Rule is no longer followed by the U.S. Tax Court.

True or false

3.)If the IRS loses in the Small Cases Division of the Tax Court, an appeal to the U.S. Tax Court is not permitted.

True or false