Question 1

Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?

Accepted Answer

A)  District Courts 
B)  U.S. Court of Federal Claims 
C)  U.S. Courts of Appeal 
D)  All of the above 
A)  District Courts 
B)  U.S. Court of Federal Claims 
C)  U.S. Courts of Appeal 
D)  All of the above A

Question 2

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

Accepted Answer

A)  District Court 
B)  Tax Court 
C)  Supreme Court 
D)  Court of Appeals 
A)  District Court 
B)  Tax Court 
C)  Supreme Court 
D)  Court of Appeals C

Question 3

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

Accepted Answer

A) True 
 B)False  False

Question 4

Which of the following statements is INCORRECT regarding headnotes and case briefs?

Accepted Answer

A)  Headnotes are usually inserted at the beginnig of a case by the court reporter editors. 
B)  Headnotes help researchers quickly determine if a case is relevant. 
C)  Case briefs are a summary of a case identifying the facts, issue, holding and analysis. 
D)  All of the above statements are correct. 
A)  Headnotes are usually inserted at the beginnig of a case by the court reporter editors. 
B)  Headnotes help researchers quickly determine if a case is relevant. 
C)  Case briefs are a summary of a case identifying the facts, issue, holding and analysis. 
D)  All of the above statements are correct.

Question 5

In which of the following courts is a jury trial available?

Accepted Answer

A)  U.S. District Courts 
B)  Tax Court 
C)  U.S. Court of Federal Claims 
D)  All of the above. 
A)  U.S. District Courts 
B)  Tax Court 
C)  U.S. Court of Federal Claims 
D)  All of the above.

Question 6

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Accepted Answer

A) True 
 B)False

Question 7

The two levels of appellate courts in the Federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Accepted Answer

A) True 
 B)False

Question 8

Which of the following is a secondary court reporter?

Accepted Answer

A)  USTC 
B)  U.S. 
C)  F.Supp. 
D)  F.2d. 
E)  None of the above. 
A)  USTC 
B)  U.S. 
C)  F.Supp. 
D)  F.2d. 
E)  None of the above.

Question 9

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

Accepted Answer

A)  a U.S. District Court 
B)  the Tax Court 
C)  a U.S. Circuit Court of Appeals 
D)  Only (a) and (b) 
A)  a U.S. District Court 
B)  the Tax Court 
C)  a U.S. Circuit Court of Appeals 
D)  Only (a) and (b)

Question 10

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

Accepted Answer

A)  when the IRS uses statistics to recreate income. 
B)  fraud with intent to evade tax. 
C)  cases involving corporations with a net worth exceeding $7 million. 
D)  only (a) and (b). 
A)  when the IRS uses statistics to recreate income. 
B)  fraud with intent to evade tax. 
C)  cases involving corporations with a net worth exceeding $7 million. 
D)  only (a) and (b).

Question 11

In most tax cases, the Internal Revenue Code places the burden of proof on the government.

Accepted Answer

A) True 
 B)False

Question 12

Which statement is CORRECT regarding the United States Tax Court?

Accepted Answer

A)  The Tax Court will hear any Federal case. 
B)  The Tax Court is an appeals court. 
C)  The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer. 
D)  None of the above statements are correct. 
A)  The Tax Court will hear any Federal case. 
B)  The Tax Court is an appeals court. 
C)  The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer. 
D)  None of the above statements are correct.

Question 13

Briefly explain the nonattorney-client confidentiality privilege.

Accepted Answer

Except with respect to written communica

Question 14

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

Accepted Answer

A)  S.Ct. 
B)  U.S. 
C)  AFTR2d 
D)  The government does not print Supreme Court cases. 
A)  S.Ct. 
B)  U.S. 
C)  AFTR2d 
D)  The government does not print Supreme Court cases.

Question 15

The U.S. Court of Federal Claims is a trial-level court.

Accepted Answer

A) True 
 B)False

Question 16

There are 11 Circuit Courts of Appeals in the Federal court system.

Accepted Answer

A) True 
 B)False

Question 17

The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.

Accepted Answer

A) True 
 B)False

Question 18

Under the Golsen rule, the Tax Court must:

Accepted Answer

A)  compute the tax liability due the government. 
B)  reach the same decision in each region of the county. 
C)  follow the Court of Appeals that has direct jurisdiction over the taxpayer. 
D)  None of the above. 
A)  compute the tax liability due the government. 
B)  reach the same decision in each region of the county. 
C)  follow the Court of Appeals that has direct jurisdiction over the taxpayer. 
D)  None of the above.

Question 19

An appeal from any of the Circuit Courts of Appeals is to the:

Accepted Answer

A)  U.S. District Court. 
B)  U.S. Court of Federal Claims. 
C)  Court of Appeals for the Federal Circuit. 
D)  U.S. Supreme Court. 
A)  U.S. District Court. 
B)  U.S. Court of Federal Claims. 
C)  Court of Appeals for the Federal Circuit. 
D)  U.S. Supreme Court.

Question 20

Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.

Accepted Answer

A) True 
 B)False

Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

Which of the following statements is INCORRECT regarding headnotes and case briefs?

In which of the following courts is a jury trial available?

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

The two levels of appellate courts in the Federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Which of the following is a secondary court reporter?

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

In most tax cases, the Internal Revenue Code places the burden of proof on the government.

Which statement is CORRECT regarding the United States Tax Court?

Briefly explain the nonattorney-client confidentiality privilege.

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

The U.S. Court of Federal Claims is a trial-level court.

There are 11 Circuit Courts of Appeals in the Federal court system.

The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.

Under the Golsen rule, the Tax Court must:

An appeal from any of the Circuit Courts of Appeals is to the:

Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Tax Services Ria Checkpoint

Tax Services Cch Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the Irs

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Exam 5: Judicial Interpretations

Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties, of $15,000 or less.

Which of the following statements is INCORRECT regarding headnotes and case briefs?

In which of the following courts is a jury trial available?

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

The two levels of appellate courts in the Federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Which of the following is a secondary court reporter?

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

In most tax cases, the Internal Revenue Code places the burden of proof on the government.

Which statement is CORRECT regarding the United States Tax Court?

Briefly explain the nonattorney-client confidentiality privilege.

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

The U.S. Court of Federal Claims is a trial-level court.

There are 11 Circuit Courts of Appeals in the Federal court system.

The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.

Under the Golsen rule, the Tax Court must:

An appeal from any of the Circuit Courts of Appeals is to the:

Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Tax Services Ria Checkpoint

Tax Services Cch Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the Irs

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters