Mark filed a complaint for refund with BIR; CTA division dismissed; Does the Court of Appeals have jurisdiction over his petition?

• A. YES.
• B. NO; decisions of a division must be appealed to the Court of Tax Appeals en banc, and CTA en banc decisions are cognizable by the Supreme Court.
• C. YES, but only if there is a constitutional question.
• D. NO; the case must be filed with the Sandiganbayan.

Answer: (B)