Which of the following statements is false? The Constitution grants the Congress the power to legislate, impose, and collect taxes. Regarding the legislative process for the tax law, committee (House ways and Means / Senate Finance / Joint Conference) reports are valuable source to taxpayers, the IRS, and the courts for interpreting the intent of the Congress. Tax court decisions are a secondary source (not the primary source) of the tax law. Temporary regulations have greater legal force than letter rulings. Although revenue rulings represent the official policy of the IRS, courts may overrule them.

Which of the following statements is false?

1. The Constitution grants the Congress the power to legislate, impose, and collect taxes.
2. Regarding the legislative process for the tax law, committee (House ways and Means / Senate Finance / Joint Conference) reports are valuable source to taxpayers, the IRS, and the courts for interpreting the intent of the Congress.
3. Tax court decisions are a secondary source (not the primary source) of the tax law.
4. Temporary regulations have greater legal force than letter rulings.
5. Although revenue rulings represent the official policy of the IRS, courts may overrule them.

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