(a)A party may submit to the Tax Court a request for a…#
(a) A party may submit to the Tax Court a request for a ruling on a question of law that is material to the appeal.
(b)On a request submitted under subsection (a) of this…#
(b) On a request submitted under subsection (a) of this section, the Tax Court may:
(1) issue a ruling on the question of law;
(2) modify the question submitted by a party and issue a ruling on the modified question; or
(3) decline to issue a ruling.