TruelFalse- you believe that the questlion is ambiguous. You may also provide a response to True statements if 1. Proposed regulations carry more weight than temporary regulalions. 2. Procedural regulations are housekeeping-type instructions. 3. The granting of a wril of certiorari indicates that at least three members of the Supreme Court believe that an lssue is of sufficient importance to be heard by the full court. 4. New Jersey is in the jurisdiction of the Eighth Circuit Court of Appeals. 5. The IRS is required to make a letter ruling public. 6. Subchapter S refers to the "Partners and Partnership seclion of the Code. 7. A court generally will hold a legislalive regulation to be invalid if warranted. 8. The IRS responds to a taxpayer request concermin g the lax treatment of a completed transaction in a letter ruling 9. The head of IRS operations is the Chief. 10. Recenly, the overai Federal income tax audit rate for individual retums has been about 20%. 11. When the IRS Issues a notice of tax due, the taxpayer has 90 days lo either pay the tax or file a petition with the Tax Cour. 12. Neither party can appeal a decision of the Tax Court Small Cases Division. 13. A S500 penaly is assessed if the tax preparer intentionally disregards IRS rules In completing the return. 14. The Stalements on Standards for Tax Services apply to attorneys, as well as to CPAS. 15. When a practitioner discovers an emor in a client's prior relurn, the Slatements on Standards for Tax Services require that he or she immediately nofify the client