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.
SubchapterDreferstotheâCorporateDistributionsandAdjustmentsâsectionoftheInternalRevenueCode.
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.PostÂ1984
letterrulings
maybe
substantialauthority
forpurposes
ofthe
accuracyÂrelatedpenalty
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
âpetitionerârefers
tothe
partyagainst
whomasuitisbrought.
a. True
b. False
30.Thetermâpetitionerâisasynonymforâdefendant.â
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
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