When a petition is filed with the Tax Court, the taxpayer is required to pay the deficiency only if he loses, not before. O True False Question 4 1 pts In the Court of Appeals, which of the following is true? The Appeals Court does not rely on the fact-finding of the lower court in rendering its decision. O Appeals Courts are not the final authority in tax matters because the Supreme Court hears a great number of tax cases. Each circuit court must follow the rulings of other circuit courts. O Appeals Courts can uphold, modify and reverse the decision of a lower court