Question 1

In which of the following courts does the taxpayer have topay 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 these are correct

Question 2

Briefly explain how the burden of proof concept is applied.

Accepted Answer

The answer of Briefly explain how the burden of proof...

Question 3

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

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

Question 4

En banc refers toa court case heard by the full court.

Accepted Answer

A) True 
 B)False

Question 5

A "writ of certiorari" is:

Accepted Answer

A) the process by which the Supreme Court agrees toreview 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 6

In Francis T. Foster, et ux. v. Commissioner , 138 T.C. ___ (2012), No. 4, "138" stands for the:

Accepted Answer

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

Question 7

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

Accepted Answer

A) a statement or remark that is not necessary tosupport 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 these are correct

Question 8

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 torecreate income 
B) when the taxpayer introduces credible evidence 
C) when the liability is a penalty or addition totax 
D) all of these are correct

Question 9

When a Tax Court decision is said tobe 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

Question 10

An appeal from the Tax Court is tothe:

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

Question 11

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

Accepted Answer

A) True 
 B)False

Question 12

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

Accepted Answer

A) True 
 B)False

Question 13

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 these are correct.

Question 14

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

Accepted Answer

A) True 
 B)False

Question 15

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.

Question 16

Describe the federal court system and its jurisdiction over tax issues. Identify the appeals and trial-level courts. Then, describe the factors that would gointoa taxpayer's decision tobring 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 answer of Describe the federal court system and its...

Question 17

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) none of these are correct

Question 18

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 19

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

Accepted Answer

A) True 
 B)False

Question 20

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

Accepted Answer

A) True 
 B)False

Exam 5: Judicial Interpretations

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

Briefly explain how the burden of proof concept is applied.

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

En banc refers toa court case heard by the full court.

A "writ of certiorari" is:

In Francis T. Foster, et ux. v. Commissioner , 138 T.C. ___ (2012) , No. 4, "138" stands for the:

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

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

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

An appeal from the Tax Court is tothe:

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

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

Which statement is CORRECT regarding the United States Tax Court?

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

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

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

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

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

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