D which of the following types of tax matters are

d.
Which of the following types of tax matters are typically handled by a Correspondence Examination? 79.
Audits involving complex corporate reorganizations a.
Simple matters that can usually be resolved by mail b.
Tax shelter examinations c.
TCMP audits d.
The term “Practice before the IRS” refers to: 80.
Tax planning for nonpro fi t organizations a.
Macro-economic tax projections b.
Representing a client before the IRS c.
Tax planning for timber and forest investments d.

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 Regulations a.
Revenue Rulings b.
Internal Revenue Code amendments c.
Tax Court cases d.
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.
Attorney a.
CPA b.
Bookkeeping service c.
Enrolled agent d.
Which of the following is not a “mathematical error” as de fi ned 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?

395 Testbank