Which of the following is a false statement regarding court cases, revenue rulin

Question

Which of the following is a false statement regarding court cases, revenue rulings, and revenue procedures? U.S. Supreme Court decisions on federal tax matters are published in Internal Revenue Bulletins. Announcements concerning the Internal Revenue Service's acquiescence or nonacquiescence in Tax Court decisions (other than memorandum decisions) that are adverse to the government's position are published in Internal Revenue Bulletins. The Internal Revenue Service does not publish decisions by United States District Courts or the United States Court of Federal Claims. To find these decisions one must look to publications issued by commercial printing houses. The denial of a writ of certiorari by the U.S. Supreme Court is the equivalent of a reversal or disagreement.

Explanation / Answer

Option D is correct

D. The denial of a writ of certiorari by the U.S. Supreme Court is the equivalent of a reversal or disagreement.

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