Question 1

An office examination is scheduled when a selected return for examination:

Accepted Answer

A) belongs toa taxpayer whopreviously was found guilty of manipulating a return 
B) belongs toa taxpayer whoresides near the IRS local office 
C) requires a mere verification of record-keeping 
D) involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment 
A) belongs toa taxpayer whopreviously was found guilty of manipulating a return 
B) belongs toa taxpayer whoresides near the IRS local office 
C) requires a mere verification of record-keeping 
D) involves one or more issues that will require some analysis and the exercise of the IRS personnel's judgment

Question 2

A Form 911 is filed by the taxpayer as a request for which of the following?

Accepted Answer

A) National Research Program 
B) Appeals Conference 
C) Tax Court Hearing 
D) Taxpayer Advocate Service Assistance 
A) National Research Program 
B) Appeals Conference 
C) Tax Court Hearing 
D) Taxpayer Advocate Service Assistance

Question 3

A field examination is usually limited toan examination of corporations and individual business returns.

Accepted Answer

A) True 
 B)False

Question 4

The Appeals Office has the exclusive and final authority tosettle cases that originate in any district irrespective of its jurisdiction.

Accepted Answer

A) True 
 B)False

Question 5

What are the "dos and don'ts" in negotiating with a government auditor?

Accepted Answer

Most practitioners develop over time a l

Question 6

In case of underpayment of taxes, if the deficiency is not paid in a timely fashion, interest is imposed on the unpaid amount for a period that begins on the date of:

Accepted Answer

A) filing the return and ends on the date of payment or the last working day of the respective year, whichever is later 
B) filing the return and ends on the date of payment 
C) the notice and demand and ends on the date of payment 
D) the notice and demand and ends on the date when the taxpayer receives the notice 
A) filing the return and ends on the date of payment or the last working day of the respective year, whichever is later 
B) filing the return and ends on the date of payment 
C) the notice and demand and ends on the date of payment 
D) the notice and demand and ends on the date when the taxpayer receives the notice

Question 7

A field audit by the IRS is always conducted at the taxpayer's premises.

Accepted Answer

A) True 
 B)False

Question 8

The Tax Court will review a taxpayer's case, provided that he or she files a petition with the court within:

Accepted Answer

A) 10 days of the date of his or her statutory notice of deficiency 
B) 60 days of the date of his or her statutory notice of deficiency 
C) 30 days of the date of his or her statutory notice of deficiency 
D) 90 days of the date of his or her statutory notice of deficiency 
A) 10 days of the date of his or her statutory notice of deficiency 
B) 60 days of the date of his or her statutory notice of deficiency 
C) 30 days of the date of his or her statutory notice of deficiency 
D) 90 days of the date of his or her statutory notice of deficiency

Question 9

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

Accepted Answer

A) 30-day letter is issued 
B) RAR is issued 
C) 10-day notice is issued 
D) 21-day notice is issued 
A) 30-day letter is issued 
B) RAR is issued 
C) 10-day notice is issued 
D) 21-day notice is issued

Question 10

Form 911 is a Request for Taxpayer Advocate Assistance.

Accepted Answer

A) True 
 B)False

Question 11

In selecting returns for examination, the primary goal of the IRS is toreview only those returns that:

Accepted Answer

A) belong totaxpayers whowere found guilty previously 
B) will result in a satisfactory increase in the tax liability 
C) have been filed for the first time 
D) contain mathematical/clerical errors 
A) belong totaxpayers whowere found guilty previously 
B) will result in a satisfactory increase in the tax liability 
C) have been filed for the first time 
D) contain mathematical/clerical errors

Question 12

A statutory notice of deficiency is alsoknown as a:

Accepted Answer

A) 30-day letter 
B) 10-day letter 
C) 90-day letter 
D) 21-day letter 
A) 30-day letter 
B) 10-day letter 
C) 90-day letter 
D) 21-day letter

Question 13

Economic-reality factors are considered by the IRS in selection of returns for audit only where it has some other evidence that the taxpayer has over reported taxable income for the year.

Accepted Answer

A) True 
 B)False

Question 14

Michelle accidentally omitted from her 2019 tax return $8,000 of gross receipts she collected as the owner of a restaurant. Her 2019 return indicated collective gross receipts of $40,000. The IRS nolonger can pursue Michelle with the threat of collection of the related tax, interest, and penalties as of April 15 of what year?

Accepted Answer

A) 2021 
B) 2023 
C) 2026 
D) 2027 
E) There is noexpiration date for the statute of limitations in this context. 
A) 2021 
B) 2023 
C) 2026 
D) 2027 
E) There is noexpiration date for the statute of limitations in this context.

Question 15

The objective of the Appeals Office is toresolve tax controversies without litigation on a basis that is fair and impartial toboth the government and the taxpayer.

Accepted Answer

A) True 
 B)False

Question 16

The Taxpayer Assistance Order (TAO)is issued by the:

Accepted Answer

A) Secretary of Treasury 
B) Chief Counsel 
C) National Taxpayer Advocate 
D) Commissioner of IRS 
A) Secretary of Treasury 
B) Chief Counsel 
C) National Taxpayer Advocate 
D) Commissioner of IRS

Question 17

Sue filed her 2019 income tax return on April 10, 2020. In November she learned that 100 shares of stock that she owned had become worthless in 2019. Because she did not deduct this loss on the 2019 return, Sue intends tofile a claim for refund. This claim must be filed by nolater than April 15 of what year?

Accepted Answer

A) 2021 
B) 2024 
C) 2026 
D) 2027 
E) There is noexpiration date for the statute of limitations in this context. 
A) 2021 
B) 2024 
C) 2026 
D) 2027 
E) There is noexpiration date for the statute of limitations in this context.

Question 18

The Tax Exempt and Government Entities (TEGE)Division of the IRS comprises three business divisions: employee plans, exempt organizations, and governmental entities.

Accepted Answer

A) True 
 B)False

Question 19

How much time from the date of issue of a 30-day letter does a taxpayer have torequest a conference with an appeals officer?

Accepted Answer

A) 30 days 
B) 90 days 
C) 10 days 
D) 21 days 
A) 30 days 
B) 90 days 
C) 10 days 
D) 21 days

Question 20

The program that is designed tofurnish the IRS with statistics concerning the type and number of errors that are made on a representative sample of individual income tax returns is the:

Accepted Answer

A) Unallowable Items Program 
B) Mathematical/clerical Error Program 
C) National Research Program 
D) Discriminant Function Program 
A) Unallowable Items Program 
B) Mathematical/clerical Error Program 
C) National Research Program 
D) Discriminant Function Program

An office examination is scheduled when a selected return for examination:

A Form 911 is filed by the taxpayer as a request for which of the following?

A field examination is usually limited toan examination of corporations and individual business returns.

The Appeals Office has the exclusive and final authority tosettle cases that originate in any district irrespective of its jurisdiction.

What are the "dos and don'ts" in negotiating with a government auditor?

In case of underpayment of taxes, if the deficiency is not paid in a timely fashion, interest is imposed on the unpaid amount for a period that begins on the date of:

A field audit by the IRS is always conducted at the taxpayer's premises.

The Tax Court will review a taxpayer's case, provided that he or she files a petition with the court within:

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

Form 911 is a Request for Taxpayer Advocate Assistance.

In selecting returns for examination, the primary goal of the IRS is toreview only those returns that:

A statutory notice of deficiency is alsoknown as a:

Economic-reality factors are considered by the IRS in selection of returns for audit only where it has some other evidence that the taxpayer has over reported taxable income for the year.

The objective of the Appeals Office is toresolve tax controversies without litigation on a basis that is fair and impartial toboth the government and the taxpayer.

The Taxpayer Assistance Order (TAO)is issued by the:

The Tax Exempt and Government Entities (TEGE)Division of the IRS comprises three business divisions: employee plans, exempt organizations, and governmental entities.

How much time from the date of issue of a 30-day letter does a taxpayer have torequest a conference with an appeals officer?

The program that is designed tofurnish the IRS with statistics concerning the type and number of errors that are made on a representative sample of individual income tax returns is the:

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Tax Practice and Administration

Filters

Exam 12: Working With the IRS

An office examination is scheduled when a selected return for examination:

A Form 911 is filed by the taxpayer as a request for which of the following?

A field examination is usually limited toan examination of corporations and individual business returns.

The Appeals Office has the exclusive and final authority tosettle cases that originate in any district irrespective of its jurisdiction.

What are the "dos and don'ts" in negotiating with a government auditor?

In case of underpayment of taxes, if the deficiency is not paid in a timely fashion, interest is imposed on the unpaid amount for a period that begins on the date of:

A field audit by the IRS is always conducted at the taxpayer's premises.

The Tax Court will review a taxpayer's case, provided that he or she files a petition with the court within:

When a taxpayer does not agree with the IRS agent's proposed adjustments a:

Form 911 is a Request for Taxpayer Advocate Assistance.

In selecting returns for examination, the primary goal of the IRS is toreview only those returns that:

A statutory notice of deficiency is alsoknown as a:

Economic-reality factors are considered by the IRS in selection of returns for audit only where it has some other evidence that the taxpayer has over reported taxable income for the year.

The objective of the Appeals Office is toresolve tax controversies without litigation on a basis that is fair and impartial toboth the government and the taxpayer.

The Taxpayer Assistance Order (TAO)is issued by the:

The Tax Exempt and Government Entities (TEGE)Division of the IRS comprises three business divisions: employee plans, exempt organizations, and governmental entities.

How much time from the date of issue of a 30-day letter does a taxpayer have torequest a conference with an appeals officer?

The program that is designed tofurnish the IRS with statistics concerning the type and number of errors that are made on a representative sample of individual income tax returns is the:

Introduction Totax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Thomson Reuters Checkpoint

CCH Intelliconnect

Other Tax Services and Tax Periodicals

Multijurisdictional Taxes

Communicating Research Results

Tax Planning

Tax Practice and Administration

Filters