Question 1

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 C

Question 2

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 C

Question 3

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

Accepted Answer

A) True 
 B)False  True

Question 4

What are the functions performed by the mathematical/clerical error program?

Accepted Answer

The mathematical/clerical error program

Question 5

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

Accepted Answer

A) True 
 B)False

Question 6

A "DIF" score is a type of:

Accepted Answer

A) fraud definition used by the IRS 
B) composite score that rates returns for potentially higher tax liability 
C) negligent penalty score 
D) score used for information purposes in collateral agreements 
A) fraud definition used by the IRS 
B) composite score that rates returns for potentially higher tax liability 
C) negligent penalty score 
D) score used for information purposes in collateral agreements

Question 7

The IRS examines each and every return critically in order to generate additional revenue for the Treasury.

Accepted Answer

A) True 
 B)False

Question 8

The Chief Counsel is appointed by the President and reports to the Commissioner of the IRS.

Accepted Answer

A) True 
 B)False

Question 9

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 10

Individual taxpayers have less than a 1 percent chance of being audited.

Accepted Answer

A) True 
 B)False

Question 11

Form 911 is a Request for Taxpayer Advocate Assistance.

Accepted Answer

A) True 
 B)False

Question 12

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

Accepted Answer

A) belongs to a taxpayer who previously was found guilty of manipulating a return 
B) belongs to a taxpayer who resides 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 to a taxpayer who previously was found guilty of manipulating a return 
B) belongs to a taxpayer who resides 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 13

How much time from the date of issue of a 30-day letter does a taxpayer have to request 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 14

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

Accepted Answer

Most practitioners develop over time a l

Question 15

A taxpayer may be represented before the IRS only by attorneys.

Accepted Answer

A) True 
 B)False

Question 16

The IRS Oversight Board is made up of only IRS officials.

Accepted Answer

A) True 
 B)False

Question 17

The IRS:

Accepted Answer

A) facilitates the processing of tax returns 
B) enforces the internal revenue laws of the United States 
C) is a bureau within the U.S. Department of Finance 
D) all of these are correct 
A) facilitates the processing of tax returns 
B) enforces the internal revenue laws of the United States 
C) is a bureau within the U.S. Department of Finance 
D) all of these are correct

Question 18

Your client has just received an IRS summons to appear for an interview. The following statements are CORRECT concerning this interview EXCEPT:

Accepted Answer

A) Provided your client gives prior notice to the IRS, the taxpayer may record the interview. 
B) The IRS may record the interview but must provide a transcript of the recording to the taxpayer if he requests a copy and pays for the duplication charges. 
C) Notes may not be taken by either the IRS agent or the taxpayer during the interview. 
D) The IRS investigator must explain various taxpayer rights to your client before commencing the interview. 
A) Provided your client gives prior notice to the IRS, the taxpayer may record the interview. 
B) The IRS may record the interview but must provide a transcript of the recording to the taxpayer if he requests a copy and pays for the duplication charges. 
C) Notes may not be taken by either the IRS agent or the taxpayer during the interview. 
D) The IRS investigator must explain various taxpayer rights to your client before commencing the interview.

Question 19

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

Accepted Answer

A) True 
 B)False

Question 20

A taxpayer's return is classified for audit after receiving a high DIF score and being manually screened by an IRS classifier. Which of the following statements best describes whether the taxpayer will be contacted by an auditor or revenue agent?

Accepted Answer

A) The taxpayer will be contacted since a high DIF score always will mean some type of audit. 
B) The taxpayer will be contacted because only the National Office has the power to decide that after screening, the return need not be audited. 
C) The taxpayer will not necessarily be contacted since after the Service Center review, it may be decided that an audit is unwarranted because the return will be manually inspected for audit determination. 
D) The taxpayer will not necessarily be contacted by an auditor or revenue agent since after the return is screened by the Service Center, it then is randomly selected for audit. 
A) The taxpayer will be contacted since a high DIF score always will mean some type of audit. 
B) The taxpayer will be contacted because only the National Office has the power to decide that after screening, the return need not be audited. 
C) The taxpayer will not necessarily be contacted since after the Service Center review, it may be decided that an audit is unwarranted because the return will be manually inspected for audit determination. 
D) The taxpayer will not necessarily be contacted by an auditor or revenue agent since after the return is screened by the Service Center, it then is randomly selected for audit.

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

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:

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

What are the functions performed by the mathematical/clerical error program?

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

A "DIF" score is a type of:

The IRS examines each and every return critically in order to generate additional revenue for the Treasury.

The Chief Counsel is appointed by the President and reports to the Commissioner of the IRS.

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

Individual taxpayers have less than a 1 percent chance of being audited.

Form 911 is a Request for Taxpayer Advocate Assistance.

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

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

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

A taxpayer may be represented before the IRS only by attorneys.

The IRS Oversight Board is made up of only IRS officials.

The IRS:

Your client has just received an IRS summons to appear for an interview. The following statements are CORRECT concerning this interview EXCEPT:

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

A taxpayer's return is classified for audit after receiving a high DIF score and being manually screened by an IRS classifier. Which of the following statements best describes whether the taxpayer will be contacted by an auditor or revenue agent?

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

Communicating Research Results

Tax Planning

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

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Exam 13: Working With the IRS

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

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:

In absence of an administrative summons, a taxpayer cannot be required to accompany the representative to an interview.

What are the functions performed by the mathematical/clerical error program?

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

A "DIF" score is a type of:

The IRS examines each and every return critically in order to generate additional revenue for the Treasury.

The Chief Counsel is appointed by the President and reports to the Commissioner of the IRS.

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

Individual taxpayers have less than a 1 percent chance of being audited.

Form 911 is a Request for Taxpayer Advocate Assistance.

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

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

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

A taxpayer may be represented before the IRS only by attorneys.

The IRS Oversight Board is made up of only IRS officials.

The IRS:

Your client has just received an IRS summons to appear for an interview. The following statements are CORRECT concerning this interview EXCEPT:

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

A taxpayer's return is classified for audit after receiving a high DIF score and being manually screened by an IRS classifier. Which of the following statements best describes whether the taxpayer will be contacted by an auditor or revenue agent?

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

Communicating Research Results

Tax Planning

Tax Practice and Administration: Sanctions, Agreements, and Disclosures

Filters