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Question Type

Essay Multiple Choice

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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

A party loses a civil tax case before a CTA Division and seeks immediate en banc review without first filing the required motion for reconsideration or new trial with that Division. No exception applies. Which answer is correct?

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The prescribed Division reconsideration or new-trial step must be taken before en banc review, with the applicable periods observed The Division's adverse ruling automatically grants exemption Every Division decision is directly reviewable by any court without prerequisites Only a new annual return is needed

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