Which of the following is a false statement? The Supreme Court has the authority to declare a section of the Internal Revenue Code to be unconstitutional. All courts, except the U.S Tax Court and the Supreme Court, are bound by the Internal Revenue Code except when the Code is held to violate the Constitution. The writ of certiorari is issued by the Supreme Court to the lower appellate court requesting the record of a case for review. The Commissioner of the IRS is obliged to follow a Supreme Court decision but not the decisions of the other courts. Decisions of the lower courts are binding on the IRS only for the particular taxpayer and for the year(s) involved