binding upon the IRS? 1. What do the following abbreviations represent? BTA, USTC, AFTR, AFTR3d, S.Ct., CA-3, TCM. 2. Which tax service is known for its willingness to take a stand on controversial issues not covered by legislation or tax law? . Which tax service is frequently quoted in judicial decisions? . Give the history of the U.S. Court of Federal Claims. 2. IVAL 1 25 rb bus ar D