tax research test 1_0025

tax research test 1_0025 - Page 5-39 True or False INST R...

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Unformatted text preview: Page 5-39 True or False INST R UC TORS MANUAL Indicate which of the following statements are true or false by circling the correct answer. r F 1. T 1i?“ 2. T F 3 r F 5,, T (5/3/ 6. T F 7 .x T J/w' F s f. T F 9 2” «K (x -° { 13?”? F 10. T F 11. 7 T“ F 12. if T F 13. F 14. ¢’/', F 15. F 16. F 17. ’% LB 18. Either the taxpayer or the IRS may initiate legal proceedings in the federal court system. Judicial decisions constitute a secondary source of the tax law. In reviewing the trial court's decision, the appellate court does not permit new evidence or arguments to be presented. The federal court system includes two levels of appellate courts. In most tax cases, the Internal Revenue Code places the burden of proof on the government. i’ V ‘A i . Before 1943, the Tax Court was known as the Bureau of Tax Appeals. Tax Court judges are appointed to lifetime terms by the President. A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Com. If issues or points of law pertinent to the problem at hand are discussed, both Regular and Memorandum decisions of the Tax Court may be relied upon by the taxpayer. The United States Court of Federal Claims is the newest of the trial-level courts. The US. Tax Court is one of the three appellate courts in the United States. The appellant is the party who appeals a decision to a higher court. Bona Fide means in good faith and without fraud or deceit. A court decision that is heard en banc is a decision of the fill] court. A Memorandum Tax Court decision involves a question of fact. The Tax Court is a national court based in Washington, DC. Smith v. US, 123 S.Ct. 432 is a decision of the Court of Appeals for the Federal Circuit. In the citation Chow v. US, 2009-] USTC I[150,345, the "USTC" tells the researcher that this is a Tax Court decision. RJA's American Federal Tax Reports contains tax decisions fi'om all federal courts except the Tax Court. F 20. The F.2d. court reporter is published by West Publishing Company. Short Answer 1. Identify the publisher, citation abbreviation, and types of cases that can be found in each of the following , (m , ‘ “.7“ p . '\ l; I“ » 1“ i ‘1 i ' Vi _“ 1 t “a t A! ‘ ‘ 3' ‘. “f m in . 1'; 1 '3’” “it y 3‘1 ‘ 1.1. i \ , ' 'l,‘ a \ 1‘ ...
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