The Internal Revenue Service creates the tax laws. a) True b) False Question 2 (4 points) Taxpayers appeal adverse decisions by the U.S. Tax Court to the U.S. Supreme Court. a) True b) False Taxpayers must pay an IRS assessment first, before they are eligible to go into federal district court. a) True b) False Question 4 (4 points) Taxpayers may not rely on private letter rulings as IRS precedent unless the ruling is specifically addressed to the taxpayer. a) True b) False