Question 1

Under various provisions of the Internal Revenue Code, what are some of the various rights guaranteed to taxpayers?

Accepted Answer

Answers will vary, but may include the f

Question 2

Signed into law in 1996, it guarantees taxpayers various rights to representation before the IRS. What is it called?

Accepted Answer

A) the Constitution 
B) the Sixteenth Amendment 
C) the Taxpayer Bill of Rights 
D) the Taxpayer Advocate 
A) the Constitution 
B) the Sixteenth Amendment 
C) the Taxpayer Bill of Rights 
D) the Taxpayer Advocate

Question 3

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

Accepted Answer

A) President of the United States 
B) Secretary of the Treasury 
C) Senate 
D) Congress 
A) President of the United States 
B) Secretary of the Treasury 
C) Senate 
D) Congress

Question 4

A RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

Accepted Answer

A) True 
 B)False

Question 5

The procedure used to match the information recorded on a return with corresponding data received from third parties is referred to as the:

Accepted Answer

A) Information Document Reconciliation Program 
B) Information Document Review Program 
C) Information Document Check Program 
D) none of these are correct 
A) Information Document Reconciliation Program 
B) Information Document Review Program 
C) Information Document Check Program 
D) none of these are correct

Question 6

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

Accepted Answer

A) belong to taxpayers who were 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 to taxpayers who were 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 7

To whom does the Chief Counsel of the Internal Revenue Service report?

Accepted Answer

A) Commissioner of the Internal Revenue Service 
B) Secretary of the Treasury 
C) Regional Council in National Office 
D) Attorney General 
A) Commissioner of the Internal Revenue Service 
B) Secretary of the Treasury 
C) Regional Council in National Office 
D) Attorney General

Question 8

The National Research Program (NRP) provides statistics that are used in the development and update of the DIF formulas.

Accepted Answer

A) True 
 B)False

Question 9

The IRS was established by Congress on July 1, 1862, to meet the fiscal needs of the Civil War.

Accepted Answer

A) True 
 B)False

Question 10

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

Accepted Answer

A) True 
 B)False

Question 11

Which of the following issues would most typically NOT be handled as a correspondence examination?

Accepted Answer

A) mathematical errors 
B) clearly defined unallowable deductions 
C) errors detected through matching of Forms 1099 and W-2 
D) questions concerning gambling income 
A) mathematical errors 
B) clearly defined unallowable deductions 
C) errors detected through matching of Forms 1099 and W-2 
D) questions concerning gambling income

Question 12

The program that is designed to furnish 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

Question 13

What are the "pros" and "cons" of filing a protest to an IRS Audit?

Accepted Answer

The advantages to filing a protest are a

Question 14

Explain how the discriminant function system works.

Accepted Answer

Computer and manual methods are used to

Question 15

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 16

A taxpayer's appeal must be in written form if the total proposed additional tax and penalties exceed $2,500.

Accepted Answer

A) True 
 B)False

Question 17

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 18

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

Accepted Answer

A) True 
 B)False

Question 19

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 20

In cases where an IRS examiner questions only one or two items on a selected return, an examination is typically conducted by mail, called a correspondence examination.

Accepted Answer

A) True 
 B)False

Under various provisions of the Internal Revenue Code, what are some of the various rights guaranteed to taxpayers?

Signed into law in 1996, it guarantees taxpayers various rights to representation before the IRS. What is it called?

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

A RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

The procedure used to match the information recorded on a return with corresponding data received from third parties is referred to as the:

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

To whom does the Chief Counsel of the Internal Revenue Service report?

The National Research Program (NRP) provides statistics that are used in the development and update of the DIF formulas.

The IRS was established by Congress on July 1, 1862, to meet the fiscal needs of the Civil War.

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

Which of the following issues would most typically NOT be handled as a correspondence examination?

The program that is designed to furnish 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:

What are the "pros" and "cons" of filing a protest to an IRS Audit?

Explain how the discriminant function system works.

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

A taxpayer's appeal must be in written form if the total proposed additional tax and penalties exceed $2,500.

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

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

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.

In cases where an IRS examiner questions only one or two items on a selected return, an examination is typically conducted by mail, called a correspondence examination.

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

Under various provisions of the Internal Revenue Code, what are some of the various rights guaranteed to taxpayers?

Signed into law in 1996, it guarantees taxpayers various rights to representation before the IRS. What is it called?

The Commissioner of the Internal Revenue Service (IRS) is appointed by the:

A RAR contains a brief explanation of the proposed adjustments and lists the balance due or the overpayment.

The procedure used to match the information recorded on a return with corresponding data received from third parties is referred to as the:

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

To whom does the Chief Counsel of the Internal Revenue Service report?

The National Research Program (NRP) provides statistics that are used in the development and update of the DIF formulas.

The IRS was established by Congress on July 1, 1862, to meet the fiscal needs of the Civil War.

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

Which of the following issues would most typically NOT be handled as a correspondence examination?

The program that is designed to furnish 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:

What are the "pros" and "cons" of filing a protest to an IRS Audit?

Explain how the discriminant function system works.

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

A taxpayer's appeal must be in written form if the total proposed additional tax and penalties exceed $2,500.

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

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

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.

In cases where an IRS examiner questions only one or two items on a selected return, an examination is typically conducted by mail, called a correspondence examination.

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