CHICAGO -- The internal Revenue Service has not yet decided whether to appeal a decision last week by a federal appellate court that found Michigan's prepaid tuition program to be tax-exempt.

James McGovern, an assistant IRS commissioner of employee plans and exempt organizations, declined to comment yesterday on the ruling by the U.S. Court of Appeals for the Sixth Circuit. McGovern, who talked with reporters after giving a speech in Washington, D.C., would say only that the IRS has not decided whether to appeal the decision.

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