When dealing with the Tax Court, which of the following pronouncements has the highest authority?
A) Revenue Procedures
B) Treasury Regulations
C) Revenue Rulings
D) Technical Information Releases

Question

Quizplus · Accepted Answer

The Treasury Department is authorized by the Internal Revenue Code to publish interpretations of the law. In contrast, the other pronouncements listed in this question are issued by the Internal Revenue Service
 The IRS derives its authority from the Treasury Department. Thus, IRS pronouncements do not have the same legal authority as Treasury Regulations.

When Dealing with the Tax Court, Which of the Following