Question

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

a. True.
b. False.

Answer 1

False. A researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Step-by-step explanation:

False. If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit. The circuit courts are often referred to as the intermediate appellate courts of the federal system, since their rulings can be appealed to the U.S. Supreme Court. Different circuits can hold legal and cultural views, which can lead to differing outcomes on similar legal questions. In such scenarios, clarification from the U.S. Supreme Court might be needed.