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98. When a word is defined in the IRC, that definition applies throughout the entire Code. a. True - b. False 9. When a court
98. When a word is defined in the IRC, that definition applies throughout the entire Code. a. True - b. False 9. When a court hears a case en banc, it means that the court issues an opinion without disclosing the opinion's author. a. True b. False 107. The periods for assessments of taxes and for collections of taxes are set by statute and cannot be extended by a taxpayer agreement. a. True b. False Com 81. A small tax case involves an amount not exceeding $50,000 when accounting for the disputed tak) deficiency, penalties, and interest. a. True b. False 9d. In the Code, numbers are used to denote paragraphs. a. True b. False
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