Question 1

The Tax Court was formerly known as the Board of Tax Appeals.

Accepted Answer

A) True 
 B)False  True

Question 2

The U.S. Court of Federal Claims is a trial-level court.

Accepted Answer

A) True 
 B)False  True

Question 3

Which of the following is a secondary court reporter?

Accepted Answer

A) AFTR 
B) U.S. 
C) F.Supp. 
D) F.2d. 
E) none of these are correct 
A) AFTR 
B) U.S. 
C) F.Supp. 
D) F.2d. 
E) none of these are correct A

Question 4

The citation ABC  v. U.S, 967 U.S. 567 (2012)tells the tax researcher that this is a decision by which court?

Accepted Answer

A) District Court 
B) Tax Court 
C) Supreme Court 
D) Court of Appeals 
A) District Court 
B) Tax Court 
C) Supreme Court 
D) Court of Appeals

Question 5

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

Accepted Answer

A) It hears monetary claims against the federal government, including tax refund claims. 
B) It is composed only of judges whoare specialists in technical tax law. 
C) It must apply the law of the U.S. Court of Appeals in the taxpayer's circuit. 
D) All of these are correct. 
E) None of these are correct. 
A) It hears monetary claims against the federal government, including tax refund claims. 
B) It is composed only of judges whoare specialists in technical tax law. 
C) It must apply the law of the U.S. Court of Appeals in the taxpayer's circuit. 
D) All of these are correct. 
E) None of these are correct.

Question 6

Which of the following statements is INCORRECT regarding headnotes and case briefs?

Accepted Answer

A) Headnotes are usually inserted at the beginnig of a case by the court reporter editors. 
B) Headnotes help researchers quickly determine if a case is relevant. 
C) Case briefs are a summary of a case identifying the facts, issue, holding and analysis. 
D) All of the above statements are correct. 
A) Headnotes are usually inserted at the beginnig of a case by the court reporter editors. 
B) Headnotes help researchers quickly determine if a case is relevant. 
C) Case briefs are a summary of a case identifying the facts, issue, holding and analysis. 
D) All of the above statements are correct.

Question 7

The Small Cases Division of the Tax Court can hear only cases involving a disputed deficiency, including penalties, of $15,000 or less.

Accepted Answer

A) True 
 B)False

Question 8

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

Accepted Answer

A) S.Ct. 
B) U.S. 
C) AFTR2d 
D) The government does not print Supreme Court cases. 
A) S.Ct. 
B) U.S. 
C) AFTR2d 
D) The government does not print Supreme Court cases.

Question 9

District Court judges hearing tax cases are tax specialists.

Accepted Answer

A) True 
 B)False

Question 10

District Court decisions can vary significantly among the districts.

Accepted Answer

A) True 
 B)False

Question 11

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Accepted Answer

A) True 
 B)False

Question 12

Tax Court Memorandum decisions can be located in which of the following reporters?

Accepted Answer

A) CCH 
B) AFTR2d 
C) the Tax Court of the United States Reports (T.C.) 
D) none of these are correct 
A) CCH 
B) AFTR2d 
C) the Tax Court of the United States Reports (T.C.) 
D) none of these are correct

Question 13

The appellant is the party whoappeals a decision toa higher court.

Accepted Answer

A) True 
 B)False

Question 14

A taxpayer wholoses in the Small Cases Division of the Tax Court may appeal directly tothe:

Accepted Answer

A) Appellate division of the IRS 
B) District Court in the taxpayer's circuit 
C) U.S. Court of Appeals in the taxpayer's circuit 
D) Decisions in the Small Cases Division cannot be appealed 
A) Appellate division of the IRS 
B) District Court in the taxpayer's circuit 
C) U.S. Court of Appeals in the taxpayer's circuit 
D) Decisions in the Small Cases Division cannot be appealed

Question 15

Decisions of which court(s)are published by West Publishing Company in its Federal Supplement (F.Supp.)Series?

Accepted Answer

A) District Courts 
B) U.S. Court of Federal Claims 
C) U.S. Courts of Appeal 
D) all of these are correct 
A) District Courts 
B) U.S. Court of Federal Claims 
C) U.S. Courts of Appeal 
D) all of these are correct

Question 16

The twolevels of appellate courts in the federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Accepted Answer

A) True 
 B)False

Question 17

Why would a taxpayer want tobring a case in the U.S. Court of Federal Claims?

Accepted Answer

The U. S. Tax Court and District Court o

Question 18

If the Supreme Court refuses toreview a lower case, it doesn't mean that the Supreme Court is upholding the lower court decision.

Accepted Answer

A) True 
 B)False

Question 19

Judicial decisions constitute a primary source of the tax law.

Accepted Answer

A) True 
 B)False

Question 20

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Accepted Answer

A) True 
 B)False

The Tax Court was formerly known as the Board of Tax Appeals.

The U.S. Court of Federal Claims is a trial-level court.

Which of the following is a secondary court reporter?

The citation ABC v. U.S, 967 U.S. 567 (2012)tells the tax researcher that this is a decision by which court?

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

Which of the following statements is INCORRECT regarding headnotes and case briefs?

The Small Cases Division of the Tax Court can hear only cases involving a disputed deficiency, including penalties, of $15,000 or less.

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

District Court judges hearing tax cases are tax specialists.

District Court decisions can vary significantly among the districts.

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Tax Court Memorandum decisions can be located in which of the following reporters?

The appellant is the party whoappeals a decision toa higher court.

A taxpayer wholoses in the Small Cases Division of the Tax Court may appeal directly tothe:

Decisions of which court(s)are published by West Publishing Company in its Federal Supplement (F.Supp.)Series?

The twolevels of appellate courts in the federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Why would a taxpayer want tobring a case in the U.S. Court of Federal Claims?

If the Supreme Court refuses toreview a lower case, it doesn't mean that the Supreme Court is upholding the lower court decision.

Judicial decisions constitute a primary source of the tax law.

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration

Filters

Exam 5: Judicial Interpretations

The Tax Court was formerly known as the Board of Tax Appeals.

The U.S. Court of Federal Claims is a trial-level court.

Which of the following is a secondary court reporter?

The citation ABC v. U.S, 967 U.S. 567 (2012)tells the tax researcher that this is a decision by which court?

Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?

Which of the following statements is INCORRECT regarding headnotes and case briefs?

The Small Cases Division of the Tax Court can hear only cases involving a disputed deficiency, including penalties, of $15,000 or less.

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

District Court judges hearing tax cases are tax specialists.

District Court decisions can vary significantly among the districts.

If the taxpayer's Circuit Court of Appeals has not yet ruled on an issue, a researcher should consider a decision on the same issue by a Court of Appeals outside of the taxpayer's circuit.

Tax Court Memorandum decisions can be located in which of the following reporters?

The appellant is the party whoappeals a decision toa higher court.

A taxpayer wholoses in the Small Cases Division of the Tax Court may appeal directly tothe:

Decisions of which court(s)are published by West Publishing Company in its Federal Supplement (F.Supp.)Series?

The twolevels of appellate courts in the federal court system are the U.S. Courts of Appeals and the U.S. Supreme Court.

Why would a taxpayer want tobring a case in the U.S. Court of Federal Claims?

If the Supreme Court refuses toreview a lower case, it doesn't mean that the Supreme Court is upholding the lower court decision.

Judicial decisions constitute a primary source of the tax law.

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration

Filters