Question 1

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  False

Question 2

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 A

Question 3

Briefly explain how the burden of proof concept is applied.

Accepted Answer

As a general rule, in most litigation the plaintiff (the party initiating the case) has the burden of convincing the court that he or she is correct. Because the taxpayer is the plaintiff (called the petitioner in the Tax Court) in civil tax cases, he or she initially bears the burden of proof. The taxpayer's burden includes two prongs: (1) providing prima facie evidence to support a finding contrary to the IRS and (2) proving that the IRS's determination is wrong by a preponderance of the evidence. However, in a wave of anti-IRS sentiment in 1998, § 7491 was introduced, serving to shift the burden of proof to the IRS if the taxpayer "introduces credible evidence" on any factual issue relevant to the tax liability. The shift to the IRS is conditional on the taxpayer being able to substantiate the item and on the taxpayer having maintained all records and having cooperated with the IRS's reasonable requests for witnesses, information, documents, meetings, and interviews.The shift of burden under § 7491 is not available to corporations, partnerships, or trusts with net worth exceeding $7 million or more than 500 employees. Section 7491 also leaves the burden with the IRS in instances where income has been reconstructed using statistical information, or when the liability is a penalty or addition to tax. There are a small number of other situations in which the burden of proof remains with the IRS, such as the accumulated earnings tax, expatriation, hobby classification when the three-out-of-five rule of § 183(d) is met, and fraud.The burden of proof always remains with the IRS in criminal actions. When reading a published opinion, the tax researcher should note whether the decision was based in part on the IRS's or the taxpayer's failure to meet a needed evidentiary burden, or whether the IRS or the taxpayer established the position with sufficient proof. The first situation should be considered a weaker precedent than the second. Understanding the "strength" of a court decision is an important part of tax research.

Question 4

A decision of which of the following court(s) CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

Accepted Answer

A) the District Courts 
B) the Tax Court 
C) the Supreme Court 
D) the U.S. Court of Federal Claims 
E) none of these are correct 
A) the District Courts 
B) the Tax Court 
C) the Supreme Court 
D) the U.S. Court of Federal Claims 
E) none of these are correct

Question 5

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 6

The appellant is the party who appeals a decision to a higher court.

Accepted Answer

A) True 
 B)False

Question 7

When a Tax Court decision is said to be entered under Rule 155, it means:

Accepted Answer

A) the Court computed the refund due the taxpayer 
B) the Court reaches a decision without calculating the tax 
C) the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer 
D) the case cannot be appealed 
A) the Court computed the refund due the taxpayer 
B) the Court reaches a decision without calculating the tax 
C) the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer 
D) the case cannot be appealed

Question 8

In Francis T. Foster, et ux. v. Commissioner, 138 T.C. ___ (2012), No. 4, "138" stands for the:

Accepted Answer

A) year of decision 
B) page number 
C) volume number 
D) paragraph number 
A) year of decision 
B) page number 
C) volume number 
D) paragraph number

Question 9

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

Accepted Answer

A) True 
 B)False

Question 10

If taxpayers choose NOT to pay a tax deficiency, then they must petition which court?

Accepted Answer

A) the District Court 
B) the U.S. Court of Federal Claims 
C) the Tax Court 
D) the U.S. Court of Appeal 
A) the District Court 
B) the U.S. Court of Federal Claims 
C) the Tax Court 
D) the U.S. Court of Appeal

Question 11

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

Accepted Answer

A) True 
 B)False

Question 12

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.​U.S. Tax CasesFederal ReporterAmerican Federal Tax Reports

Accepted Answer

U.S. Tax Cases
Published by Commerce Cle

Question 13

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

Accepted Answer

A) True 
 B)False

Question 14

There are 11 Circuit Courts of Appeals in the federal court system.

Accepted Answer

A) True 
 B)False

Question 15

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

Question 16

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 who are 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 who are 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 17

The two levels 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 18

In most tax cases, the Internal Revenue Code places the burden of proof on the taxpayer.

Accepted Answer

A) True 
 B)False

Question 19

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

Accepted Answer

The U. S. Tax Court and District Court o

Question 20

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.

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

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

Briefly explain how the burden of proof concept is applied.

A decision of which of the following court(s) CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

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.

The appellant is the party who appeals a decision to a higher court.

When a Tax Court decision is said to be entered under Rule 155, it means:

In Francis T. Foster, et ux. v. Commissioner, 138 T.C. ___ (2012), No. 4, "138" stands for the:

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

If taxpayers choose NOT to pay a tax deficiency, then they must petition which court?

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

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.U.S. Tax CasesFederal ReporterAmerican Federal Tax Reports

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

There are 11 Circuit Courts of Appeals in the federal court system.

Which of the following is a secondary court reporter?

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

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

In most tax cases, the Internal Revenue Code places the burden of proof on the taxpayer.

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

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

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Exam 5: Judicial Interpretations

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

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

Briefly explain how the burden of proof concept is applied.

A decision of which of the following court(s) CANNOT be found in RIA's American Federal Tax Reports (AFTR or AFTR2d)?

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.

The appellant is the party who appeals a decision to a higher court.

When a Tax Court decision is said to be entered under Rule 155, it means:

In Francis T. Foster, et ux. v. Commissioner, 138 T.C. ___ (2012), No. 4, "138" stands for the:

The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.

If taxpayers choose NOT to pay a tax deficiency, then they must petition which court?

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

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.​U.S. Tax CasesFederal ReporterAmerican Federal Tax Reports

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

There are 11 Circuit Courts of Appeals in the federal court system.

Which of the following is a secondary court reporter?

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

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

In most tax cases, the Internal Revenue Code places the burden of proof on the taxpayer.

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

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

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Communicating Research Results

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given below.U.S. Tax CasesFederal ReporterAmerican Federal Tax Reports