help 13-14-15

Q13 (Primary Authorities). Which of the following is true of revenue rulings? a. Lower courts are bound by them. b. They are a subset of Treasury Regulations. c. Once affirmed by an appellate court, they have the force of law. d. Although they represent the official policy of the IRS, courts may overrule them. e. All of the above. Q14 (Primary Authorities). A disadvantage of electing to use the small claims division of the Tax Court is that: a. it is a more formal proceeding. b. the decision is final and cannot be appealed. c. it tends to be more expensive. d. it can cause many delays. e. All of the above. QIS (Primary Authorities). Tara does not agree with a proposed deficiency of additional tax resulting from an examination of her individual income tax return. She has not been able to satisfactorily resolve her case within the administrative processes of the Internal Revenue Service. Which of the following courts may she petition without first making payment of the contested deficiency? a. United States Tax Court b. United States District Court c. U.S. Court of Federal Claims d. Any of the above