Question

Which of the following reasons is not sufficient for the U.S Supreme Court to agree to hear a tax case:

a) The issues are not clearly covered in the Internal Revenue Code.
b) Tax issues in the case have been resolved differently among the circuit courts.
c) Tax issues in the case have great significance to a broad cross-section of taxpayers.
d) The case involves a purely procedural matter without substantive tax implications.

Answer 1

The U.S. Supreme Court will not agree to hear a tax case if it involves a purely procedural matter without substantive tax implications.

Step-by-step explanation:

The U.S. Supreme Court may agree to hear a tax case for various reasons, but there is one reason that is not sufficient. That reason is option d) The case involves a purely procedural matter without substantive tax implications.

When the Supreme Court decides which cases it will hear, it looks for conflicts on an issue between or among the lower courts. It also considers cases that have special urgency or cases that involve conflicting decisions among different courts of appeals or state and federal court decisions.

However, a tax case that involves only a procedural matter without substantive tax implications is not enough reason for the Supreme Court to agree to hear it.