The Tax Court Departs from Its General Policy of Ruling

Multiple Choice

The Tax Court departs from its general policy of ruling uniformly for all taxpayers where

A) a U.S. District Court has ruled differently on the issue in the taxpayer's jurisdiction.
B) the U.S. Court of Federal Claims has ruled differently on the issue in the taxpayer's jurisdiction.
C) the Court of Appeals in the circuit to which the Tax Court decision would be appealed has ruled differently on the issue.
D) the IRS has indicated that it will acquiesce.