Question 1

En banc refers to a court case heard by the full court.

Accepted Answer

A) True 
 B)False

Question 2

If taxpayers choose not to pay a tax deficiency, then they must petition which court?

Accepted Answer

A)  the District Court 
B)  the U.S. Court of Federal Claims 
C)  the Tax Court 
D)  the U.S. Court of Appeal 
A)  the District Court 
B)  the U.S. Court of Federal Claims 
C)  the Tax Court 
D)  the U.S. Court of Appeal

Question 3

If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.

Accepted Answer

A) True 
 B)False

Question 4

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

Accepted Answer

A)  the Tax Court Small Cases Division 
B)  the District Courts and U.S. Court of Federal Claims 
C)  the U.S. Courts of Appeal 
D)  All of the above. 
A)  the Tax Court Small Cases Division 
B)  the District Courts and U.S. Court of Federal Claims 
C)  the U.S. Courts of Appeal 
D)  All of the above.

Question 5

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

Accepted Answer

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

Question 6

Tax Court Memorandum decisions can be located in which of the following reporters?

Accepted Answer

A)  USTC 
B)  AFTR2d 
C)  the Tax Court of the United States Reports (T.C.) 
D)  None of the above 
A)  USTC 
B)  AFTR2d 
C)  the Tax Court of the United States Reports (T.C.) 
D)  None of the above

Question 7

A decision of which of the following court(s) cannot be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

Accepted Answer

A)  the District Courts 
B)  the Tax Court 
C)  the Supreme Court 
D)  the U.S. Court of Federal Claims 
E)  Only (b) and (c). 
A)  the District Courts 
B)  the Tax Court 
C)  the Supreme Court 
D)  the U.S. Court of Federal Claims 
E)  Only (b) and (c).

Question 8

The appellant is the party who appeals a decision to a higher court.

Accepted Answer

A) True 
 B)False

Question 9

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Accepted Answer

A) True 
 B)False

En banc refers to a court case heard by the full court.

If taxpayers choose not to pay a tax deficiency, then they must petition which court?

If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

Tax Court Memorandum decisions can be located in which of the following reporters?

A decision of which of the following court(s) cannot be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

The appellant is the party who appeals a decision to a higher court.

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

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

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Exam 5: Judicial Interpretations

En banc refers to a court case heard by the full court.

If taxpayers choose not to pay a tax deficiency, then they must petition which court?

If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

Tax Court Memorandum decisions can be located in which of the following reporters?

A decision of which of the following court(s) cannot be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

The appellant is the party who appeals a decision to a higher court.

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

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