Exam 2: Working With the Tax Law

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

(True/False)
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Which tax source may override a Regulation section?

(Multiple Choice)
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Which of the following journals is published by the American Institute of CPAs?

(Multiple Choice)
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The U.S.Tax Court meets most often in Washington, D.C.

(True/False)
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A taxpayer can obtain a jury trial in the U.S.Court of Federal Claims.

(True/False)
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Which court decision would probably carry more weight?

(Multiple Choice)
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A letter ruling applies only to the taxpayer who asks for and obtains a letter ruling.

(True/False)
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A particular Regulation is assumed to have received Congressional approval if the Regulation was finalized many years earlier and Congress has not amended the Code section pertaining to that Regulation.

(True/False)
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Arizona is in the jurisdiction of the Ninth Circuit Court of Appeals.

(True/False)
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The term "petitioner" is a synonym for "defendant."

(True/False)
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There is a direct conflict between a Code section adopted in 2004 and a treaty with France (signed in 2008).The Code section controls.

(True/False)
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A taxpayer must pay any tax deficiency assessed by the IRS and sue for a refund to bring suit in the U.S.Court of Federal Claims.

(True/False)
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The Golsen rule has been overturned by the U.S.Supreme Court.

(True/False)
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When searching on an online tax service,which approach is more frequently used?

(Multiple Choice)
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Which statement is not true with respect to a Treasury Regulation?

(Multiple Choice)
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Which of these is not a correct citation to the Internal Revenue Code?

(Multiple Choice)
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Technical Advice Memoranda deal with completed transactions.

(True/False)
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Which court decision carries more weight?

(Multiple Choice)
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A Revenue Ruling is a judicial source of Federal tax law.

(True/False)
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What are Treasury Department Regulations?

(Essay)
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