TAX RESEARCH AND PLANNING
1.Which of the following court(s) would have jurisdiction if a taxpayer paid a tax deficiency and
sued for a refund?
United States Tax Court
United States District Court and United States Court o
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course messages is fine.
Please read about a chapter a week to stay caught up with the material.
The midterm will be distributed after chat 4; the final exam will be
Tax Planning and Research
Code Section 1001
(c)Recognition of gain or loss
Except as otherwise provided in this subtitle, the entire amount of the
gain or loss, determined under this section, on the sale or exchange of
Tax Research - Some Related
Problems for Research
Well Use a Problems/Exercises
Tonight we want to look at some tax
procedural aspects and the research
needed to address them.
How would you research the
Chat 4 June 30, 2016
Are there questions as we begin?
The midterm will be under announcements as
soon as we finish this chat.
It will be due at midnight, Tuesday, July 5 to me
via course messages/internal course email.
Tonight we want t
Well begin with a
Tax Research Example Tonight
Are there questions from chat one?
What are the Facts?
Get the facts.
Note: Facts that may seem irrelevant initially may turn out to be
relevant or may lead to needed additional
Chat 6 July 28
Tonight we want to look at some special situations involving the IRS in
general and IRS audits in particular
Organization of IRS
IRS Oversight Board
Six members from private sector, staggered 5-year
December 7, 2015
Please insert your answers directly into the exam in the spaces provided. (You may use
more space than provided!) Your completed exam is due by 11 p.m. on December
12.The entire exam should be uploaded by clicking on t