All of the following statements regarding revenue rulings and revenue procedures

Question

All of the following statements regarding revenue rulings and revenue procedures are true except Revenue procedures are official statements of procedures that affect either the rights or duties of taxpayers or other members of the public. The purpose of revenue rulings and revenue procedures is to promote a uniform application of the tax laws. Taxpayers cannot appeal adverse return examination results that are based on revenue rulings to the federal courts. IRS employees must follow revenue rulings and procedures.

Explanation / Answer

C. Taxpayers cannot appeal adverse return examination results that are based on revenue rulings to the federal courts.

The purpose of revenue rulings is to promote uniform application of the tax law to an entire set of facts. Therefore, IRS employees must follow the rulings, while taxpayers may appeal adverse return examination decisions based on these rulings.

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