Which of the following statements are true? (There are multiple correct choices and you must select them all in order to get full credit.)

1.Tax liability is the degree to which the tax burden is shared by taxpayers.

2.Revenue Procedures are accumulated in the Cumulative Bulletins.

3.Determination Letters are issued by the IRS Commissioner.

4.Letter Rulings only apply to the taxpayer who asks for and obtains the ruling.

5.The U.S. District Court is a higher court than the U.S. Tax Court.