Question 1

What are the functions performed by the Mathematical/Clerical Error Program?

Accepted Answer

The Mathematical/Clerical Error Program

Question 2

A "DIF" score is a type of:

Accepted Answer

A)  Fraud definition used by the Service. 
B)  Composite score which rates returns for potentially higher tax liability. 
C)  Negligent penalty score. 
D)  Score used for an information purpose in collateral agreements. 
A)  Fraud definition used by the Service. 
B)  Composite score which rates returns for potentially higher tax liability. 
C)  Negligent penalty score. 
D)  Score used for an information purpose in collateral agreements.

Question 3

The IRS is responsible for administering and enforcing the internal revenue laws of the United States.

Accepted Answer

A) True 
 B)False

Question 4

Enumerate how the IRS conducts Field Examination.

Accepted Answer

Examinations that present complex issues

Question 5

What are the "Pros" and "Cons" of filing a protest to an IRS Audit?

Accepted Answer

The advantages to filing a protest are a

Question 6

The number of routine math errors has increased sharply due to increase in electronic filing.

Accepted Answer

A) True 
 B)False

Question 7

How much time from the date of issue of 30-day letter does a taxpayer get to request for a conference with an appeals officer?

Accepted Answer

A)  30 days 
B)  90 days 
C)  10 days 
D)  21 days 
A)  30 days 
B)  90 days 
C)  10 days 
D)  21 days

Question 8

An office examination is scheduled when a selected return for examination:

Accepted Answer

A)  belongs to a taxpayer who was previously found guilty of manipulating return 
B)  belongs to a taxpayer who resides near to the IRS local office 
C)  requires a mere verification of record-keeping 
D)  involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment 
A)  belongs to a taxpayer who was previously found guilty of manipulating return 
B)  belongs to a taxpayer who resides near to the IRS local office 
C)  requires a mere verification of record-keeping 
D)  involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment

Question 9

To whom does the Chief Counsel of the Internal Revenue Service report to:

Accepted Answer

A)  The Commissioner of the Internal Revenue Service 
B)  Secretary of the Treasury 
C)  The Regional Council in National Office 
D)  The Attorney General 
A)  The Commissioner of the Internal Revenue Service 
B)  Secretary of the Treasury 
C)  The Regional Council in National Office 
D)  The Attorney General

Question 10

In selecting returns for examination, the primary goal of the IRS is to review only those returns that:

Accepted Answer

A)  belong to the taxpayers who were found guilty before. 
B)  will generate additional revenues for the Treasury 
C)  have been filed for the first time. 
D)  contain mathematical/clerical errors. 
A)  belong to the taxpayers who were found guilty before. 
B)  will generate additional revenues for the Treasury 
C)  have been filed for the first time. 
D)  contain mathematical/clerical errors.

Question 11

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

Accepted Answer

A)  President of the United States 
B)  Secretary of the Treasury 
C)  Senate 
D)  Congress 
A)  President of the United States 
B)  Secretary of the Treasury 
C)  Senate 
D)  Congress

Question 12

The Tax Exempt and Government Entities (TEGE) Division of the IRS comprises three business divisions: employee plans; exempt organizations, and governmental entities.

Accepted Answer

A) True 
 B)False

Question 13

Which of the following examinations involves complex issues that require more advanced knowledge of the internal revenue laws and accounting skills?

Accepted Answer

A)  Correspondence Examination 
B)  Field Examination 
C)  Office Examination 
D)  Arithmetical Error Examination 
A)  Correspondence Examination 
B)  Field Examination 
C)  Office Examination 
D)  Arithmetical Error Examination

Question 14

An RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

Accepted Answer

A) True 
 B)False

Question 15

Explain how the Discriminant Function System works.

Accepted Answer

Computer and manual methods are used to

Question 16

A field audit by the IRS is always conducted at the taxpayer's premises.

Accepted Answer

A) True 
 B)False

Question 17

The objective of the Appeals Office is to resolve tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer.

Accepted Answer

A) True 
 B)False

Question 18

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

Accepted Answer

A)  30-day letter is issued 
B)  RAR is issued 
C)  10-day notice is issued 
D)  21-day notice is issued 
A)  30-day letter is issued 
B)  RAR is issued 
C)  10-day notice is issued 
D)  21-day notice is issued

Question 19

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

Accepted Answer

A) True 
 B)False

Question 20

What are the major duties of the IRS Oversight Board?

Accepted Answer

The Major duties of the IRS Oversight Bo

What are the functions performed by the Mathematical/Clerical Error Program?

A "DIF" score is a type of:

The IRS is responsible for administering and enforcing the internal revenue laws of the United States.

Enumerate how the IRS conducts Field Examination.

What are the "Pros" and "Cons" of filing a protest to an IRS Audit?

The number of routine math errors has increased sharply due to increase in electronic filing.

How much time from the date of issue of 30-day letter does a taxpayer get to request for a conference with an appeals officer?

An office examination is scheduled when a selected return for examination:

To whom does the Chief Counsel of the Internal Revenue Service report to:

In selecting returns for examination, the primary goal of the IRS is to review only those returns that:

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

The Tax Exempt and Government Entities (TEGE) Division of the IRS comprises three business divisions: employee plans; exempt organizations, and governmental entities.

Which of the following examinations involves complex issues that require more advanced knowledge of the internal revenue laws and accounting skills?

An RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

Explain how the Discriminant Function System works.

A field audit by the IRS is always conducted at the taxpayer's premises.

The objective of the Appeals Office is to resolve tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer.

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

What are the major duties of the IRS Oversight Board?

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

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

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Exam 13: Working With the Irs

What are the functions performed by the Mathematical/Clerical Error Program?

A "DIF" score is a type of:

The IRS is responsible for administering and enforcing the internal revenue laws of the United States.

Enumerate how the IRS conducts Field Examination.

What are the "Pros" and "Cons" of filing a protest to an IRS Audit?

The number of routine math errors has increased sharply due to increase in electronic filing.

How much time from the date of issue of 30-day letter does a taxpayer get to request for a conference with an appeals officer?

An office examination is scheduled when a selected return for examination:

To whom does the Chief Counsel of the Internal Revenue Service report to:

In selecting returns for examination, the primary goal of the IRS is to review only those returns that:

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

The Tax Exempt and Government Entities (TEGE) Division of the IRS comprises three business divisions: employee plans; exempt organizations, and governmental entities.

Which of the following examinations involves complex issues that require more advanced knowledge of the internal revenue laws and accounting skills?

An RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

Explain how the Discriminant Function System works.

A field audit by the IRS is always conducted at the taxpayer's premises.

The objective of the Appeals Office is to resolve tax controversies without litigation on a basis that is fair and impartial to both the government and the taxpayer.

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

What are the major duties of the IRS Oversight Board?

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

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

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters