QUESTION 23 Which of the following is the IRS's official interpretation of the Code? a. Regulations b. Revenue Rulings Revenue Procedures d. Determination letters er Publication 17 QUESTION 24 QUESTION 24 When the IRS issues a Temporary Regulation, it must simultaneously issue a: a. Revenue Ruling b. Revenue Procedure c. Proposed Regulation d. General Council Memorandum de Technical Advice Memorandum QUESTION 25 Some other Court QUESTION 26 if taxpayers choose not to pay a tax deficiency, then they must petition which court? District Court O. U.S. Court of Federal Claims . Tax Court d. Court of Appeals e. Some other Court QUESTION 27 Which of the following court(s) would have jurisdiction if a taxpayer paid a tax deficiency and sued for a refund? QUESTION 23 Which of the following is the IRS's official interpretation of the Code? a. Regulations b. Revenue Rulings Revenue Procedures d. Determination letters er Publication 17 QUESTION 24 QUESTION 25 An appeal from the Tax Court is to the: a. Court of Appeals O. District Court . U.S. Court of Federal Claims d. Supreme Court e. Some other Court QUESTION 26 favnevere heat tay doficine then they must notition which court