Federal Tax Research 11th Edition by Roby Sawyers - Test Bank Instant Download - Complete Test Bank With Answers Sample Questions Are Posted Below 1. An appeal from the Tax Court is to the: a. U.S. Court of Appeals where the taxpayer is located b. District Court where the taxpayer …
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Federal Tax Research 11th Edition by Roby Sawyers – Test Bank
Instant Download – Complete Test Bank With Answers
Sample Questions Are Posted Below
1. An appeal from the Tax Court is to the:
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2. If taxpayers choose NOT to pay a tax deficiency, then they must petition which court?
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3. In which of the following courts does the taxpayer have to pay first and then sue for a refund?
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4. A decision of which of the following court(s) CANNOT be found in RIA’s American Federal Tax Reports (AFTR or AFTR2d)?
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5. In Francis T. Foster, et ux. v. Commissioner, 138 T.C. ___ (2012), No. 4, “138” stands for the:
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6. Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.) Series?
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7. In which of the following courts would a taxpayer want to argue an “emotional issue” rather than a “technical” issue?
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8. Which statement is CORRECT regarding the United States Tax Court?
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9. A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:
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10. Which of the following is a secondary court reporter?
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11. Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:
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12. Under the Golsen rule, the Tax Court must:
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13. Tax Court Memorandum decisions can be located in which of the following reporters?
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14. Which reporter is the official, government reporter for U.S. Supreme Court tax cases?
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15. When a Tax Court decision is said to be entered under Rule 155, it means:
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16. An appeal from any of the Circuit Courts of Appeals is to the:
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17. In a court case, “dictum” or “dicta” is:
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18. A “writ of certiorari” is:
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19. The United States Tax Cases reporter is published by:
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20. The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?
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21. The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?
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22. Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?
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23. In which of the following courts is a jury trial available?
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24. Which of the following statements is INCORRECT regarding headnotes and case briefs?
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25. Where are current U.S. Court of Federal Claims decisions published?
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26. Either the taxpayer or the IRS may initiate legal proceedings in the federal court system.
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27. Judicial decisions constitute a primary source of the tax law.
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28. The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.
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29. The two levels of appellate courts in the federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.
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30. In most tax cases, the Internal Revenue Code places the burden of proof on the taxpayer.
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31. The Tax Court was formerly known as the Board of Tax Appeals.
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32. District Court judges hearing tax cases are tax specialists.
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33. A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.
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34. The Small Cases Division of the Tax Court can hear only cases involving a disputed deficiency, including penalties, of $15,000 or less.
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35. The U.S. Court of Federal Claims is a trial-level court.
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36. There are 11 Circuit Courts of Appeals in the federal court system.
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37. The appellant is the party who appeals a decision to a higher court.
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38. Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.
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39. En banc refers to a court case heard by the full court.
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40. Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).
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41. District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.
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42. The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.
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43. If the Supreme Court refuses to review a lower case, it doesn’t mean that the Supreme Court is upholding the lower court decision.
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44. If the taxpayer’s Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer’s circuit.
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45. District Court decisions can vary significantly among the districts.
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| 46. 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
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47. Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?
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48. Briefly explain how the burden of proof concept is applied.
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49. 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.
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Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
Original price was: $30.00.$20.00Current price is: $20.00.
