Multiple Choice

1. All of the following statement concerning court appeals and court petitions are true except.

a. If a taxpayer's claim for refund is denied by the Internal Revenue Service or if no decision is made in 6 months, the taxpayer may petition either the U.S. Court of Federal Claim or the U.S, Circuit Court of Appeals

b. The decision of courts of appeal and some decisions of other federal courts may be reviewed by the U.S. Supreme Court

c, Both the taxpayers and the government may appeal decisions of the Tax Court or a district court to the appropriate circuit court of appeals

d. For federal tax purposes, the most common type of case that the U.S. Supreme Court hears is one in which a federal tax statute is rules to be invalid.

2. Which of the following is a list of courts that are referred to as courts of original jurisdiction, or trial courts, for tax matters?

a. The Tax Court, the U.S. District Court, and the U.S. Bankruptcy Court.

b. The U.S. District Court, the U.S. Court of Federal Claims, and the U.S, Court of Appeals

c. The Tax Court, The U.S. District Court, and the U.S, Court of Federal Claims

d. The Tax Court, the U.S. Court of Federal Claims, and the U.S. Court of Appeals