Question

Decisions issued under the Small Cases Procedure of the Tax Court

a. Are binding on the taxpayer.
b. Are not subject to appeal.
c. Can be appealed to the regular Tax Court.
d. Do not establish precedent.

Answer 1

Decisions issued under the Small Cases Procedure of the Tax Court are binding on the taxpayer, but are not subject to appeal and do not establish precedent.

Step-by-step explanation:

Decisions issued under the Small Cases Procedure of the Tax Court do not establish precedent. While these decisions are binding on the taxpayer involved, they are not subject to appeal. However, these decisions can be appealed to the regular Tax Court if the taxpayer disagrees with the outcome.