d. Which of the following types of tax matters are typically handled by a Correspondence Examination? 79. Audits involving complex corporate reorganizationsa. Simple matters that can usually be resolved by mailb. Tax shelter examinationsc. TCMP auditsd. The term “Practice before the IRS” refers to:80. Tax planning for nonprofit organizationsa. Macro-economic tax projectionsb. Representing a client before the IRSc. Tax planning for timber and forest investmentsd.
394 CCH Federal Taxation—Basic Principles Chapter 2 © 2010 CCH. All Rights Reserved. The term “tax doctrine” refers to a:81. Legal concept that is found in Treasury Regulations Which of the following is published in the Cumulative Bulletin?82. Treasury Regulationsa. Revenue Rulingsb. Internal Revenue Code amendmentsc. Tax Court casesd. The “Compilations” which comprise the major portion of Volumes 1 through 18 of the CCH Standard Tax 83. Service:Are not arranged in Code section order d. Which of the following is not true regarding the CCH Citator:84. Includes Tax Court cases d. Which of the following is not permitted to “practice before the IRS”? 85. Attorneya. CPAb. Bookkeeping servicec. Enrolled agentd. Which of the following is not a “mathematical error” as defined in Code Section 6213?86. An error in addition, subtraction, multiplication, or division shown on any return d. Which of the following litigation is not under the Tax Court’s jurisdiction?88. Income tax d. If the fraud penalty is assessed, which one of the following may be assessed with respect to the same 89. underpayment?
You've reached the end of your free preview.
Want to read all 22 pages?
- Fall '12
- Tax law, Taxation in the United States, internal revenue, United States Tax Court