a True b False 56 The United States Tax Court is a court of national

A true b false 56 the united states tax court is a

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*a. Trueb. False56. The United States Tax Court is a court of national jurisdiction. *a. Trueb. False
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57. Both the taxpayer and the government may appeal decisions of the U.S. Tax Court or U.S. District Court to the U.S. Court of Appeals. *a. Trueb. False58. Practice before the IRS is available only for "enrolled agents." a. True*b. False59. The Tax Code provides criminal penalties for tax professionals that include prison time. *a. Trueb. False60. The Internal Revenue Code and IRS revenue rulings are types of primary sources of tax authority. *a. Trueb. False61. Research products prepared by publishing companies can be relied on as primary tax authorities. a. True*b. False62. A return preparer who fails to sign a tax return is subject to civil penalties as contained in the Internal Revenue Code. *a. Trueb. False63. When an individual taxpayer wishes to file a claim for refund of federal income tax, he or she should file an appeal with the appropriate IRS Appeals Office. a. True*b. False64. In order for a case to be handled in the U.S. Tax Court under the "small tax case procedures," the amount involved must be $25,000 or less for any one tax year. a. True
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*b. False65. Which of the following arrangements of an Internal Revenue Code citation is customary?a. Section 21(A) II(1)(a)iiib. Section 81(A)(iv), 2(b)c*c. Section 243(a)(3)(C)(ii)d. Section 482(B)(4)(d)-ie. Section 501(IV)(a)5(B)(iii)66. Determine the correct explanation for the following CCH citation--72- 1 USTC P9725 (CA-2 1972).67. Determine the correct CCH citation for the following--U.S. District Court of Florida, 1969, Volume 2, P9354, CCH U.S. Tax Cases.68. The major portion of the CCH Standard Federal Tax Reports, in Volumes 1 through 18, consists of the various "Compilations." The purpose of the compilations is:
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  • Fall '14
  • n/a
  • Taxation in the United States, internal revenue, United States Tax Court

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