Question

Can a taxpayer appeal a case litigated under the Small Cases Procedure of the Tax Court?

1) True
2) False

Answer 1

Decisions made under the Small Cases Procedure of the U.S. Tax Court are final and cannot be appealed. This special procedure is intended for simpler tax disputes that involve smaller amounts of money, and is designed to save costs and time. option 1.

Step-by-step explanation:

A taxpayer cannot appeal a case litigated under the Small Cases Procedure of the U.S. Tax Court because decisions made under this procedure are final and cannot be appealed to a higher court. This procedure is designed for simpler, lower-dollar cases (typically where less than $50,000 is at issue) to be resolved quickly and without the costs associated with formal litigation. Once a decision is rendered in a small tax case, the judgment is conclusive and cannot be appealed to the Court of Appeals.