Question

Which of the following courts has no authority to set precedence when it comes to providing a source of tax law?

a.Tax Court (regular decisions)
b.Small Cases Division of Tax Court
c.U.S. Court of Appeals
d.U.S. Court of Federal Claims
e.U.S. Supreme Court

Answer 1

The Small Cases Division of the Tax Court is the branch that does not have the authority to create legal precedents in tax law.

Step-by-step explanation:

The court that has no authority to set precedence when it comes to providing a source of tax law is the Small Cases Division of the Tax Court. The Small Cases Division handles simpler cases involving less money, and decisions made by this division do not serve as legal precedents. On the other hand, the U.S. Supreme Court, U.S. Court of Appeals, U.S. Court of Federal Claims, and regular decisions from the Tax Court can all set precedents that are binding on lower courts, shaping the legal landscape for tax law and beyond.