Question 1

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

Accepted Answer

A)  It hears monetary claims against the Federal government, including tax refund claims. 
B)  It is a national court based in Washington, D.C. 
C)  It must apply the law in of the U.S. Court of Appeals in the taxpayer's circuit. 
D)  All of the above statements are correct. 
E)  Only (a) and (b) are correct. 
A)  It hears monetary claims against the Federal government, including tax refund claims. 
B)  It is a national court based in Washington, D.C. 
C)  It must apply the law in of the U.S. Court of Appeals in the taxpayer's circuit. 
D)  All of the above statements are correct. 
E)  Only (a) and (b) are correct.

Question 2

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision
on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Accepted Answer

A) True 
 B)False

Question 3

A "writ of certiorari" is:

Accepted Answer

A)  the process by which the Supreme Court agrees to review a lower court decision. 
B)  a judgment notwithstanding the verdict. 
C)  the procedure for determining if the authorities can hold an individual in custody. 
D)  a reversal of the prior decision of a court. 
A)  the process by which the Supreme Court agrees to review a lower court decision. 
B)  a judgment notwithstanding the verdict. 
C)  the procedure for determining if the authorities can hold an individual in custody. 
D)  a reversal of the prior decision of a court.

Question 4

District Court decisions can vary significantly among the districts.

Accepted Answer

A) True 
 B)False

Question 5

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

Accepted Answer

A)  year of decision 
B)  page number 
C)  volume number 
D)  paragraph number 
A)  year of decision 
B)  page number 
C)  volume number 
D)  paragraph number

Question 6

Where are current U.S. Court of Federal Claims decisions published?

Accepted Answer

A)  West's U.S. Court of Federal Claims reporter (Fed. Cl.) 
B)  West's Federal Reporter, Third Edition (F.3d.) 
C)  West's Federal Supplement series (F. Supp.) 
D)  None of the above. 
A)  West's U.S. Court of Federal Claims reporter (Fed. Cl.) 
B)  West's Federal Reporter, Third Edition (F.3d.) 
C)  West's Federal Supplement series (F. Supp.) 
D)  None of the above.

Question 7

Describe the federal court system and its jurisdiction over tax issues. Identify the appeals and trial-level courts.
Then, describe the factors that would go into a taxpayer's decision to bring his or her case in a particular federal
court. Finally, explain the basic rules of precedence for tax cases in the federal court system.

Accepted Answer

The U.S. Federal court system has five c

Question 8

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

Accepted Answer

A) True 
 B)False

Question 9

A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:

Accepted Answer

A)  Appellate division of the IRS. 
B)  District Court in the taxpayer's circuit. 
C)  U.S. Court of Appeals in the taxpayer's circuit. 
D)  Decisions in the Small Cases Division cannot be appealed. 
A)  Appellate division of the IRS. 
B)  District Court in the taxpayer's circuit. 
C)  U.S. Court of Appeals in the taxpayer's circuit. 
D)  Decisions in the Small Cases Division cannot be appealed.

Question 10

Judicial decisions constitute a secondary source of the tax law.

Accepted Answer

A) True 
 B)False

Question 11

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making their decisions.

Accepted Answer

A) True 
 B)False

Question 12

Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?

Accepted Answer

The U. S. Tax Court and District Court o

Question 13

An appeal from the Tax Court is to the:

Accepted Answer

A)  U.S. Court of Appeals where the taxpayer is located. 
B)  District Court where the taxpayer is located. 
C)  U.S. Court of Federal Claims 
D)  Supreme Court 
A)  U.S. Court of Appeals where the taxpayer is located. 
B)  District Court where the taxpayer is located. 
C)  U.S. Court of Federal Claims 
D)  Supreme Court

Question 14

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.
U.S. Tax Cases Federal Reporter
American Federal Tax Reports

Accepted Answer

U.S. Tax Cases
Published by Commerce Cle

Question 15

When a Tax Court decision is said to be entered under Rule 155, it means:

Accepted Answer

A)  the Court computed the refund due the taxpayer. 
B)  the Court reaches a decision without calculating the tax. 
C)  the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer. 
D)  the case cannot be appealed. 
A)  the Court computed the refund due the taxpayer. 
B)  the Court reaches a decision without calculating the tax. 
C)  the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer. 
D)  the case cannot be appealed.

Question 16

In a court case, "dictum" or "dicta" is:

Accepted Answer

A)  a statement or remark that is not necessary to support the court's decision. 
B)  the legal concept that bars relitigation on the same set of facts. 
C)  a judgment that reverses the determination of a jury. 
D)  none of the above. 
A)  a statement or remark that is not necessary to support the court's decision. 
B)  the legal concept that bars relitigation on the same set of facts. 
C)  a judgment that reverses the determination of a jury. 
D)  none of the above.

Question 17

District Court judges hearing tax cases are tax specialists.

Accepted Answer

A) True 
 B)False

Question 18

The Tax Court was formerly known as the Board of Tax Appeals.

Accepted Answer

A) True 
 B)False

Question 19

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Accepted Answer

A) True 
 B)False

Question 20

The United States Tax Cases reporter is published by:

Accepted Answer

A)  RIA. 
B)  CCH. 
C)  West Publishing. 
D)  the Government Printing Office (GPO). 
A)  RIA. 
B)  CCH. 
C)  West Publishing. 
D)  the Government Printing Office (GPO).

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

A "writ of certiorari" is:

District Court decisions can vary significantly among the districts.

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

Where are current U.S. Court of Federal Claims decisions published?

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:

Judicial decisions constitute a secondary source of the tax law.

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making their decisions.

Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?

An appeal from the Tax Court is to the:

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below. U.S. Tax Cases Federal Reporter American Federal Tax Reports

When a Tax Court decision is said to be entered under Rule 155, it means:

In a court case, "dictum" or "dicta" is:

District Court judges hearing tax cases are tax specialists.

The Tax Court was formerly known as the Board of Tax Appeals.

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

The United States Tax Cases reporter is published by:

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

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

A "writ of certiorari" is:

District Court decisions can vary significantly among the districts.

In Walter H. Johnson, 34 TCM 1056, '34' stands for the:

Where are current U.S. Court of Federal Claims decisions published?

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:

Judicial decisions constitute a secondary source of the tax law.

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making their decisions.

Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?

An appeal from the Tax Court is to the:

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below. U.S. Tax Cases Federal Reporter American Federal Tax Reports

When a Tax Court decision is said to be entered under Rule 155, it means:

In a court case, "dictum" or "dicta" is:

District Court judges hearing tax cases are tax specialists.

The Tax Court was formerly known as the Board of Tax Appeals.

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

The United States Tax Cases reporter is published by:

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