George's case was handled under the "small tax case procedure." He does not agree with the findings of the Tax Court. He would like to appeal the decision. Which one of the following is true?
A)There is no appeal.
B)He can appeal the case, but only if the amount of tax involved is greater than $5,000.
C)He would appeal first to the U.S. Court of Appeals for the Federal Circuit.
D)He would appeal first to the U.S. Court of Federal Claims.

Question

Quizplus · Accepted Answer

Decisions made under the "small tax case procedure" cannot be appealed. This procedure is designed for simpler, less costly tax disputes, but the trade-off is that the decision of the Tax Court is final and cannot be appealed to a higher court.

George's Case Was Handled Under the "Small Tax Case Procedure