Question 1

There are 11 geographic U.S.Circuit Court of Appeals.

Accepted Answer

A) True 
 B)False

Question 2

Temporary Regulations are only published in the Internal Revenue Bulletin.

Accepted Answer

A) True 
 B)False  False

Question 3

Post-1984 letter rulings may be substantial authority for purposes of the accuracy-related penalty in § 6662.

Accepted Answer

A) True 
 B)False

Question 4

Which publisher offers the United States Tax Reporter?

Accepted Answer

A)  Research Institute of America
B)  Commerce Clearing House
C)  LexisNexis
D)  Tax Analysts
E)  None of theseF) B) and E)
G) A) and C) A

Question 5

Arizona is in the jurisdiction of the Eighth Circuit Court of Appeals.

Accepted Answer

A) True 
 B)False

Question 6

Tax research involves which of the following procedures:

Accepted Answer

A)  Identifying and refining the problem.
B)  Locating the appropriate tax law sources.
C)  Assessing the validity of the tax law sources.
D)  Follow-up.
E)  All of these.F) A) and B)
G) A) and E)

Question 7

The research process should always begin with a tax service.

Accepted Answer

A) True 
 B)False

Question 8

The U.S.Tax Court meets most often in Washington,D.C.

Accepted Answer

A) True 
 B)False

Question 9

Revenue Rulings issued by the National Office of the IRS carry the same legal force and effect as Regulations.

Accepted Answer

A) True 
 B)False

Question 10

Subchapter D refers to the "Corporate Distributions and Adjustments" section of the Internal Revenue Code.

Accepted Answer

A) True 
 B)False

Question 11

The IRS issues an acquiescence or nonacquiescence only for regular Tax Court decisions.

Accepted Answer

A) True 
 B)False

Question 12

The test for whether a child qualifies for dependency status is first conducted under the qualified child requirement.

Accepted Answer

A) True 
 B)False  True

Question 13

A Revenue Ruling is a judicial source of Federal tax law.

Accepted Answer

A) True 
 B)False

Question 14

Compare Revenue Rulings with Revenue Procedures.

Accepted Answer

Revenue Rulings are official pronounceme...

Question 15

A jury trial is available in the following trial court:

Accepted Answer

A)  U.S.Tax Court.
B)  U.S.Court of Federal Claims.
C)  U.S.District Court.
D)  U.S.Circuit Court of Appeals.
E)  None of these.F) A) and B)
G) A) and C)

Question 16

In recent years,Congress has been relatively successful in simplifying the Internal Revenue Code.

Accepted Answer

A) True 
 B)False

Question 17

Texas is in the jurisdiction of the Second Circuit Court of Appeals.

Accepted Answer

A) True 
 B)False

Question 18

Which items tell taxpayers the IRS's reaction to certain court decisions?

Accepted Answer

A)  Notices
B)  Revenue Procedures
C)  Revenue Rulings
D)  Actions on Decisions
E)  Legislative RegulationsF) A) and B)
G) D) and E)

Question 19

The Internal Revenue Code was first codified in what year?

Accepted Answer

A)  1913
B)  1923
C)  1939
D)  1954
E)  1986F) B) and E)
G) A) and B)

Question 20

Electronic databases are most frequently searched by the keyword approach.

Accepted Answer

A) True 
 B)False

Exam 2: Working With the Tax Law

There are 11 geographic U.S.Circuit Court of Appeals.

Correct AnswerverifiedShow Answer

Temporary Regulations are only published in the Internal Revenue Bulletin.

Correct AnswerverifiedFalse

Post-1984 letter rulings may be substantial authority for purposes of the accuracy-related penalty in § 6662.

Correct AnswerverifiedShow Answer

Which publisher offers the United States Tax Reporter?

Correct AnswerverifiedA

Arizona is in the jurisdiction of the Eighth Circuit Court of Appeals.

Correct AnswerverifiedShow Answer

Tax research involves which of the following procedures:

Correct AnswerverifiedShow Answer

The research process should always begin with a tax service.

Correct AnswerverifiedShow Answer

The U.S.Tax Court meets most often in Washington,D.C.

Correct AnswerverifiedShow Answer

Revenue Rulings issued by the National Office of the IRS carry the same legal force and effect as Regulations.

Correct AnswerverifiedShow Answer

Subchapter D refers to the "Corporate Distributions and Adjustments" section of the Internal Revenue Code.

Correct AnswerverifiedShow Answer

The IRS issues an acquiescence or nonacquiescence only for regular Tax Court decisions.

Correct AnswerverifiedShow Answer

The test for whether a child qualifies for dependency status is first conducted under the qualified child requirement.

Correct AnswerverifiedTrue

A Revenue Ruling is a judicial source of Federal tax law.

Correct AnswerverifiedShow Answer

Compare Revenue Rulings with Revenue Procedures.

Correct AnswerverifiedRevenue Rulings are official pronounceme...View AnswerShow Answer

A jury trial is available in the following trial court:

Correct AnswerverifiedShow Answer

In recent years,Congress has been relatively successful in simplifying the Internal Revenue Code.

Correct AnswerverifiedShow Answer

Texas is in the jurisdiction of the Second Circuit Court of Appeals.

Correct AnswerverifiedShow Answer

Which items tell taxpayers the IRS's reaction to certain court decisions?

Correct AnswerverifiedShow Answer

The Internal Revenue Code was first codified in what year?

Correct AnswerverifiedShow Answer

Electronic databases are most frequently searched by the keyword approach.

Correct AnswerverifiedShow Answer

Correct Answer
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False

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A

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True

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Revenue Rulings are official pronounceme...
View Answer

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