Question 1

The tone and nature of the file memo should recognize that its reader (the client) probably is not well versed in the federal tax law.

Accepted Answer

A) True 
 B)False  True

Question 2

Paper reduction should be the main goal in deciding whether or not to include duplications of controlling law in a client file.

Accepted Answer

A) True 
 B)False  False

Question 3

An effective speaker should:

Accepted Answer

A) not be afraid of silence 
B) get physically close to the audience 
C) vary the pitch of his or her voice 
D) all of these are correct 
A) not be afraid of silence 
B) get physically close to the audience 
C) vary the pitch of his or her voice 
D) all of these are correct D

Question 4

Which of the following is CORRECT with respect to a file memo?

Accepted Answer

A) It should include only the strengths of the client's position. 
B) It should include a list of the tax issues that are in dispute and a matching conclusion for each identified issue. 
C) It should be prepared only in closed-fact situations. 
D) All of these are correct. 
A) It should include only the strengths of the client's position. 
B) It should include a list of the tax issues that are in dispute and a matching conclusion for each identified issue. 
C) It should be prepared only in closed-fact situations. 
D) All of these are correct.

Question 5

IRS agents are bound only by which types of authority?

Accepted Answer

A) the Code 
B) the Code, administrative pronouncements and Supreme Court decisions 
C) Second and Ninth Circuit Court Decisions 
D) the Code and Regulations 
A) the Code 
B) the Code, administrative pronouncements and Supreme Court decisions 
C) Second and Ninth Circuit Court Decisions 
D) the Code and Regulations

Question 6

More research engagements entail closed-fact settings than open-fact situations.

Accepted Answer

A) True 
 B)False

Question 7

The best way for a practitioner to confirm his or her understanding of the discussion in a telephone conversation with a client is to:

Accepted Answer

A) tape all client telephone calls 
B) take accurate notes during the conversation 
C) send a hard copy of a follow-up letter to the client 
D) ensure important discussions with clients only take place face to face 
A) tape all client telephone calls 
B) take accurate notes during the conversation 
C) send a hard copy of a follow-up letter to the client 
D) ensure important discussions with clients only take place face to face

Question 8

Generally, the file memo should be accompanied in the file by briefs of one or more pertinent cases or administrative pronouncements.

Accepted Answer

A) True 
 B)False

Question 9

State the purposes for which a file memorandum is designed.

Accepted Answer

A file memorandum is designed to:
•organ

Question 10

In oral communications, a speaker should always aim the presentation at the audience members who have the least amount of knowledge.

Accepted Answer

A) True 
 B)False

Question 11

All of the following are INCORRECT regarding the proper form for a client letter EXCEPT:

Accepted Answer

A) client letters should be brief 
B) client letters should be lengthy and detailed in order to avoid malpractice problems 
C) client letters should not exceed four pages 
D) all of these statements are correct 
A) client letters should be brief 
B) client letters should be lengthy and detailed in order to avoid malpractice problems 
C) client letters should not exceed four pages 
D) all of these statements are correct

Question 12

The audience for tax research communication is primarily:

Accepted Answer

A) the client 
B) the practitioner's supervisor 
C) none of these are correct 
D) all of these are correct 
A) the client 
B) the practitioner's supervisor 
C) none of these are correct 
D) all of these are correct

Question 13

In order to provide the greatest amount of information to the greatest number of listeners, the speaker should direct remarks to the:

Accepted Answer

A) front of the room 
B) back of the room 
C) highlights and general results of the research 
D) the host or hostess 
A) front of the room 
B) back of the room 
C) highlights and general results of the research 
D) the host or hostess

Question 14

Tax treatises and journal articles should not be used in the formation of the practitioner's research schedule.

Accepted Answer

A) True 
 B)False

Question 15

Which of the following statements is INCORRECT regarding the use of visual aids in oral presentations?

Accepted Answer

A) Visual aids should be used to illustrate ideas that are difficult to convey strictly with words. 
B) On average, allow at least three minutes of spoken presentation for each slide. 
C) Slides should be colorful with substantial amounts of text. 
D) All of these are correct. 
A) Visual aids should be used to illustrate ideas that are difficult to convey strictly with words. 
B) On average, allow at least three minutes of spoken presentation for each slide. 
C) Slides should be colorful with substantial amounts of text. 
D) All of these are correct.

Question 16

Generally, it is better to cite more recent court decisions than older decisions to support one's position.

Accepted Answer

A) True 
 B)False

Question 17

Sound writing tips include:

Accepted Answer

A) be brief and to the point 
B) write in direct, active voice and use short sentences 
C) use correct grammar and punctuation 
D) all of these are correct 
A) be brief and to the point 
B) write in direct, active voice and use short sentences 
C) use correct grammar and punctuation 
D) all of these are correct

Question 18

Consulting firms and tax departments do not use the same format for client files.

Accepted Answer

A) True 
 B)False

Question 19

The tax researcher spends most of his or her time writing the memorandum to the client's file.

Accepted Answer

A) True 
 B)False

Question 20

IRS agents are not bound by District Court decisions.

Accepted Answer

A) True 
 B)False

The tone and nature of the file memo should recognize that its reader (the client) probably is not well versed in the federal tax law.

Paper reduction should be the main goal in deciding whether or not to include duplications of controlling law in a client file.

An effective speaker should:

Which of the following is CORRECT with respect to a file memo?

IRS agents are bound only by which types of authority?

More research engagements entail closed-fact settings than open-fact situations.

The best way for a practitioner to confirm his or her understanding of the discussion in a telephone conversation with a client is to:

Generally, the file memo should be accompanied in the file by briefs of one or more pertinent cases or administrative pronouncements.

State the purposes for which a file memorandum is designed.

In oral communications, a speaker should always aim the presentation at the audience members who have the least amount of knowledge.

All of the following are INCORRECT regarding the proper form for a client letter EXCEPT:

The audience for tax research communication is primarily:

In order to provide the greatest amount of information to the greatest number of listeners, the speaker should direct remarks to the:

Tax treatises and journal articles should not be used in the formation of the practitioner's research schedule.

Which of the following statements is INCORRECT regarding the use of visual aids in oral presentations?

Generally, it is better to cite more recent court decisions than older decisions to support one's position.

Sound writing tips include:

Consulting firms and tax departments do not use the same format for client files.

The tax researcher spends most of his or her time writing the memorandum to the client's file.

IRS agents are not bound by District Court decisions.

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters

Exam 11: Communicating Research Results

The tone and nature of the file memo should recognize that its reader (the client) probably is not well versed in the federal tax law.

Paper reduction should be the main goal in deciding whether or not to include duplications of controlling law in a client file.

An effective speaker should:

Which of the following is CORRECT with respect to a file memo?

IRS agents are bound only by which types of authority?

More research engagements entail closed-fact settings than open-fact situations.

The best way for a practitioner to confirm his or her understanding of the discussion in a telephone conversation with a client is to:

Generally, the file memo should be accompanied in the file by briefs of one or more pertinent cases or administrative pronouncements.

State the purposes for which a file memorandum is designed.

In oral communications, a speaker should always aim the presentation at the audience members who have the least amount of knowledge.

All of the following are INCORRECT regarding the proper form for a client letter EXCEPT:

The audience for tax research communication is primarily:

In order to provide the greatest amount of information to the greatest number of listeners, the speaker should direct remarks to the:

Tax treatises and journal articles should not be used in the formation of the practitioner's research schedule.

Which of the following statements is INCORRECT regarding the use of visual aids in oral presentations?

Generally, it is better to cite more recent court decisions than older decisions to support one's position.

Sound writing tips include:

Consulting firms and tax departments do not use the same format for client files.

The tax researcher spends most of his or her time writing the memorandum to the client's file.

IRS agents are not bound by District Court decisions.

Introduction to Tax Practice and Ethics

Tax Research Methodology

Constitutional and Legislative Sources

Administrative Regulations and Rulings

Judicial Interpretations

Tax Services Ria Checkpoint

Tax Services CCH Intelliconnect

Tax Services Specialty and Others

Multijurisdictional and Other Research

Financial Accounting Research

Tax Planning

Working With the IRS

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters