1. RulesoftaxlawdonotincludeRevenueRulingsandRevenueProcedures.
a. True
b. False
2. Ataxprofessionalneednotworryabouttherelativeweightofauthoritywithinthevarioustaxlawsources.
a. True
b. False
.
3. Inrecentyears,CongresshasbeenrelativelysuccessfulinsimplifyingtheInternalRevenue Code.
a. True
b. False
.
4. Ataxpayer shouldalwaysminimizehisorhertaxliability.
a. True
b. False
5. Thefirstcodification ofthetax lawoccurred in1954.
a. True
b. False
.
6. TheCode sectioncitation isincorrect: §212(1).
a. True
b. False
7. SubchapterDreferstotheCorporateDistributionsandAdjustmentssectionoftheInternalRevenueCode.
a. True
b. False
8. Regulations aregenerallyissuedimmediately afterastatuteisenacted.
a. True
b. False
.
9. TemporaryRegulationsareonlypublishedintheInternal RevenueBulletin.
a. True
b. False
.
10.Revenue Rulingsissuedby theNationalOfficeof theIRScarrythe samelegalforceand effectasRegulations.
a. True
b. False
11.ARevenueRulingisajudicial sourceofFederaltaxlaw.
a. True
b. False
.
12.Thefollowingcitation canbeacorrectcitation:Rev.Rul.95-271,1995-64I.R.B.18.
a. True
b. False
13.RevenueProceduresdeal withthe internalmanagement practicesand proceduresof theIRS.
a. True
b. False
14.Post1984 letterrulings maybe substantialauthority forpurposes ofthe accuracyrelatedpenalty in§6662.
a. True
b. False
15.Aletterrulingappliesonlytothetaxpayerwhoasksforandobtainsaletterruling.
a. True
b. False
16.The IRSisnotrequiredtomake aletterrulingpublic.
a. True
b. False
17.Determinationletters usuallyinvolve finalizedtransactions.
a. True
b. False
18.Technical AdviceMemorandadealwithcompleted transactions.
a. True
b. False
.
19.Technical AdviceMemorandamay notbecited asprecedents bytaxpayers.
a. True
b. False
20.AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.CourtofFederalClaims.OnlyintheTaxCourtcanjurisdictionbeobtainedwithoutfirstpayingtheassessedtaxdeficiency.
a. True
b. False
21.In aU.S.DistrictCourt,ajurycandecidebothquestions offactandquestionsoflaw.
a. True
b. False
.
22.Three judgeswillnormally heareachU.S. TaxCourt case.
a. True
b. False
23.AtaxpayercanobtainajurytrialintheU.S.TaxCourt.
a. True
b. False
24.AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.DistrictCourt.
a. True
b. False
25.Arizonais inthe jurisdictionof theEighth CircuitCourt ofAppeals.
a. True
b. False
26.Texasis inthe jurisdictionofthe SecondCircuit CourtofAppeals.
a. True
b. False
.
27.The Golsenrulehas beenoverturned bythe U.S.Supreme Court.
a. True
b. False
28.ThegrantingofaWritofCertiorariindicatesthatatleastfourmembersoftheSupremeCourtbelievethatanissueisofsufficientimportancetobeheardbythefullcourt.
a. True
b. False
29.The petitionerrefers tothe partyagainst whomasuitisbrought.
a. True
b. False
30.Thetermpetitionerisasynonymfordefendant.
a. True
b. False
31.The U.S.TaxCourt meetsmostoften inWashington, D.C.
a. True
b. False
32.Thereare11geographicU.S.CircuitCourtofAppeals.
a. True
b. False
33. Thefollowingcitationiscorrect:LarryG.Mitchell,131T.C.215(2008).
a. True
b. False
34.The IRSissues anacquiescence ornonacquiescence onlyfor regularTax Courtdecisions.
a. True
b. False
.
35.There isadirectconflictbetweenaCodesectionadoptedin2008andatreatywithFrance(signedin2012).TheCodesectioncontrols.
a. True
b. False
.
36. TheIndextoFederalTaxArticles(publishedbyWarren,Gorham,andLamont)isavailableinprintandelectronicformats.
a. True
b. False
37.AU.S.DistrictCourtisthelowesttrialcourt.
a. True
b. False
38.Theresearch processshould beginwithataxservice.
a. True
b. False
39.Electronic databasesaremostfrequentlysearchedbythe keywordapproach.
a. True
b. False
40.Thetest forwhether achildqualifiesfordependencystatusisfirstconductedunderthequalifiedchildrequirement.
a. True
b. False