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tax research test 1_0019

tax research test 1_0019 - Page 4-25 INSTRUC T ORS[MANUAL d...

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Unformatted text preview: Page 4-25 INSTRUC T ORS [MANUAL d. General Council Memorandum e. Technical Advice Memorandum __ 23. If a tax practitioner disagrees with a Regulation, the burden of proof as to the validity of the Regulation is: a. on the tax practitioner to show that the Regulation is improper b. on the IRS to show that the Regulation is proper c. on the court to show that the Regulation is proper d. on the court to show that the Regulation is improper \\ g / e. a tax‘practitioner can never successfully challenge the validity of a Regulation LIZ! 24. In general, the text of a Regulation can be found in all of the following except” a. CCH tax service b. RIA tax service 0. Cumulative Bulletin d. IRS Publication 17 e. the text can be found in all of the above. __ 25. Which the following IRS administrative pronouncements has the highest authority? a. Revenue Ruling b. Revenue Procedure c. Determination letter d. General Council Memoranda e. Regulation 1:: 26. An IRS Notice is: kfl/x/K/ a. issued to communicate items of general importance to taxpayers. b. issued when the IRS wants to hire new auditors. c. published when Congress passes a new tax law. d. cannot be relied on by taxpayers as authority. 27. Which of the following cannot be found at the IRS website? tax forms an IRS daily newsletter a revenue Ruling IRS publications such as Publication 17 all of the above can be found at the IRS website. 9999‘s» True or False Indicate whether the following statements are true or false by circling the correct answer. T F 1. Treasury Department Regulations may be legislative, interpretative, or procedural in nature. I'lilw ‘ I . . . @// F 2. Regulations are issued 1n the form of Treasury Decrsrons. T F 3. Legislative Regulations essentially carry the authority of the statute itself and are not _ easily challenged by taxpayers. (y) F 4. Temporary Regulations are effective immediately upon publication. T F 5. The tax researcher should treat Temporary Regulations as though they were final and assign them the same value as Final Regulations. ...
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