If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Question

Quizplus · Accepted Answer

When a taxpayer's Circuit Court of Appeals has not ruled on an issue, decisions from other circuits can provide persuasive authority and insight into how the issue might be resolved, even though they are not binding.

If the Taxpayer's Circuit Court of Appeals Has Not Yet