Question

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

a. True.
b. False.

Answer 1

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

Step-by-step explanation:

The statement is true. The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less. This means that if the disputed deficiency is greater than $15,000, the case would not fall under the jurisdiction of the Small Cases Division and would need to be heard by a different court.