Question 1

Explain how the Internal Revenue Code treats force and intimidation in regards to interference with tax laws.

Accepted Answer

Notice that IRC § 7212(a) does not require the person to be successful in his endeavor to intimidate, obstruct, or impede; therefore, the actions of a violator do not have to affect an investigation - the government need only show that the person intended to intimidate or impede. Force - or even the explicit threat of force - is not required for successful prosecution under this section. Implicit threats, such as a taxpayer displaying a firearm in view of an IRS agent or bragging about his success in firearm target practice could, under certain circumstances, be sufficient to trigger the imposition of IRC § 7212(a). Furthermore, the person making the threat or otherwise obstructing an investigation does not have to be the taxpayer under investigation. For example, if John T. Obstructor impedes the investigation of another taxpayer, John can be prosecuted under IRC § 7212(a). In fact, the reach of IRC § 7212(a) is so broad, the offense does not have to be directed at a specific officer or employee of the government for a conviction to occur because of the manner in which the section is worded: "......or in any way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title....." IRC § 7212(a) then, applies to a broad range of offenses.

Question 2

Actions that provide evidence that a process was deliberately done to deceive, undermine, or conceal the true nature of events is referred to as:

Accepted Answer

A)  Affirmative indications. 
B)  Positive indications. 
C)  Affirmative acts. 
D)  Criminal acts. 
A)  Affirmative indications. 
B)  Positive indications. 
C)  Affirmative acts. 
D)  Criminal acts. C

Question 3

What is another name for property tax?

Accepted Answer

A)  Use. 
B)  Excise. 
C)  Ad valorem. 
D)  Ed valorem. 
A)  Use. 
B)  Excise. 
C)  Ad valorem. 
D)  Ed valorem. C

Question 4

Accountants, enrolled agents, tax preparers, and attorneys are those who practice tax in various capacities.

Accepted Answer

A) True 
 B)False

Question 5

Can the Fifth Amendment be invoked by a taxpayer when it comes to willful failure to file return, supply information, or pay tax; why or why not?

Accepted Answer

The Fifth Amendment privilege cannot be

Question 6

If the IRS brings charges under both violations of IRC § 7201 and IRC § 7203, and the jury finds them not guilty for IRC § 7201, what happens with the charges under IRC § 7203?

Accepted Answer

A)  They are dismissed. 
B)  They can be brought as subsequent charges in a future suit. 
C)  The defendant can still be found guilty under IRC § 7203. 
D)  The defendant can bring a counter suit against the IRS. 
A)  They are dismissed. 
B)  They can be brought as subsequent charges in a future suit. 
C)  The defendant can still be found guilty under IRC § 7203. 
D)  The defendant can bring a counter suit against the IRS.

Question 7

According to IRC § 7201, any person who willfully attempts to evade or defeat any tax imposed by the Internal Revenue Code will be guilty of a felony.

Accepted Answer

A) True 
 B)False

Question 8

If a taxpayer fails to file their taxes, what is the penalty?

Accepted Answer

A)  Fifteen percent per month unless the failure to file is fraudulent in which case the penalty is twenty percent per month. 
B)  Five percent per month unless the failure to file is fraudulent in which case the penalty is fifteen percent per month. 
C)  .05% per month unless it is proven to be fraudulent, in which case the penalty is .50% per month. 
D)  $25 flat fee penalty per month. 
A)  Fifteen percent per month unless the failure to file is fraudulent in which case the penalty is twenty percent per month. 
B)  Five percent per month unless the failure to file is fraudulent in which case the penalty is fifteen percent per month. 
C)  .05% per month unless it is proven to be fraudulent, in which case the penalty is .50% per month. 
D)  $25 flat fee penalty per month.

Question 9

Compare and contrast Affirmative indications and Affirmative acts.

Accepted Answer

Affirmative indications represent signs

Question 10

What are at least three methods of proof that the IRS may employ.

Accepted Answer

Point-of-Payment Analysis, Poi

Question 11

Which of the following is punishable under IRC § 7203?

Accepted Answer

A)  Willful failure to make (i.e., file) a return. 
B)  Willful failure to supply information. 
C)  Willful failure to pay tax and estimated tax. 
D)  All of the above. 
A)  Willful failure to make (i.e., file) a return. 
B)  Willful failure to supply information. 
C)  Willful failure to pay tax and estimated tax. 
D)  All of the above.

Question 12

Which constitutional amendment laid the foundation for the IRS to be formed?

Accepted Answer

A)  14th. 
B)  16th. 
C)  18th. 
D)  19th. 
A)  14th. 
B)  16th. 
C)  18th. 
D)  19th.

Question 13

According to 18 USC § 2, any person who commits an offense against the IRS statutes and codes has also committed a crime against the _________ and will be punished as a principle.

Accepted Answer

A)  United States. 
B)  U.S. District Court. 
C)  Criminal Code of the United Stated. 
D)  All of the above. 
A)  United States. 
B)  U.S. District Court. 
C)  Criminal Code of the United Stated. 
D)  All of the above.

Question 14

What is the monetary definition of "substantial" in regards to the amount of money evaded to pay tax upon?

Accepted Answer

A)  $100,000. 
B)  $250,000. 
C)  $1,000,000. 
D)  The IRS has not defined the monetary value associated with the word "substantial". 
A)  $100,000. 
B)  $250,000. 
C)  $1,000,000. 
D)  The IRS has not defined the monetary value associated with the word "substantial".

Question 15

The Internal Revenue Code is contained within which title of the U.S. Code?

Accepted Answer

A)  22nd. 
B)  24th. 
C)  26th. 
D)  28th. 
A)  22nd. 
B)  24th. 
C)  26th. 
D)  28th.

Question 16

For ease of communication, if we were describing Title 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 179 we would simply referred to as:

Accepted Answer

A)  IRC § 179. 
B)  Title 26, A/1/B/VI/ § 179. 
C)  Title 26A. 
D)  179 IRC 26. 
A)  IRC § 179. 
B)  Title 26, A/1/B/VI/ § 179. 
C)  Title 26A. 
D)  179 IRC 26.

Question 17

For self-employed individuals, a 25.3% self-employment tax is imposed on net self-employment income.

Accepted Answer

A) True 
 B)False

Question 18

Describe the formula specified for calculating an income tax underpayment and what each component of it means.

Accepted Answer

According to the regulations (IRC Reg. §

Question 19

Under IRC § 7212(a), what does the government have to prove?

Accepted Answer

A)  That the offender intimidated or impeded. 
B)  That the victim was intimidated or impeded. 
C)  That the offender intended upon impeding or intimidating. 
D)  All of the above. 
A)  That the offender intimidated or impeded. 
B)  That the victim was intimidated or impeded. 
C)  That the offender intended upon impeding or intimidating. 
D)  All of the above.

Question 20

The type of analysis that is based on the expected receipt of cash by the entity against which fraud is suspected is called:

Accepted Answer

A)  Point of payment analysis. 
B)  Point of sales analysis. 
C)  Point of receipt analysis. 
D)  Point of credit analysis. 
A)  Point of payment analysis. 
B)  Point of sales analysis. 
C)  Point of receipt analysis. 
D)  Point of credit analysis.

Explain how the Internal Revenue Code treats force and intimidation in regards to interference with tax laws.

Actions that provide evidence that a process was deliberately done to deceive, undermine, or conceal the true nature of events is referred to as:

What is another name for property tax?

Accountants, enrolled agents, tax preparers, and attorneys are those who practice tax in various capacities.

Can the Fifth Amendment be invoked by a taxpayer when it comes to willful failure to file return, supply information, or pay tax; why or why not?

If the IRS brings charges under both violations of IRC § 7201 and IRC § 7203, and the jury finds them not guilty for IRC § 7201, what happens with the charges under IRC § 7203?

According to IRC § 7201, any person who willfully attempts to evade or defeat any tax imposed by the Internal Revenue Code will be guilty of a felony.

If a taxpayer fails to file their taxes, what is the penalty?

Compare and contrast Affirmative indications and Affirmative acts.

What are at least three methods of proof that the IRS may employ.

Which of the following is punishable under IRC § 7203?

Which constitutional amendment laid the foundation for the IRS to be formed?

According to 18 USC § 2, any person who commits an offense against the IRS statutes and codes has also committed a crime against the _________ and will be punished as a principle.

What is the monetary definition of "substantial" in regards to the amount of money evaded to pay tax upon?

The Internal Revenue Code is contained within which title of the U.S. Code?

For ease of communication, if we were describing Title 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 179 we would simply referred to as:

For self-employed individuals, a 25.3% self-employment tax is imposed on net self-employment income.

Describe the formula specified for calculating an income tax underpayment and what each component of it means.

Under IRC § 7212(a), what does the government have to prove?

The type of analysis that is based on the expected receipt of cash by the entity against which fraud is suspected is called:

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

Fraud Examination Evidence II: Interview and Interrogation Methods

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters

Exam 16: Tax Fraud

Explain how the Internal Revenue Code treats force and intimidation in regards to interference with tax laws.

Actions that provide evidence that a process was deliberately done to deceive, undermine, or conceal the true nature of events is referred to as:

What is another name for property tax?

Accountants, enrolled agents, tax preparers, and attorneys are those who practice tax in various capacities.

Can the Fifth Amendment be invoked by a taxpayer when it comes to willful failure to file return, supply information, or pay tax; why or why not?

If the IRS brings charges under both violations of IRC § 7201 and IRC § 7203, and the jury finds them not guilty for IRC § 7201, what happens with the charges under IRC § 7203?

According to IRC § 7201, any person who willfully attempts to evade or defeat any tax imposed by the Internal Revenue Code will be guilty of a felony.

If a taxpayer fails to file their taxes, what is the penalty?

Compare and contrast Affirmative indications and Affirmative acts.

What are at least three methods of proof that the IRS may employ.

Which of the following is punishable under IRC § 7203?

Which constitutional amendment laid the foundation for the IRS to be formed?

According to 18 USC § 2, any person who commits an offense against the IRS statutes and codes has also committed a crime against the _________ and will be punished as a principle.

What is the monetary definition of "substantial" in regards to the amount of money evaded to pay tax upon?

The Internal Revenue Code is contained within which title of the U.S. Code?

For ease of communication, if we were describing Title 26, Subtitle A, Chapter 1, Subchapter B, Part VI, § 179 we would simply referred to as:

For self-employed individuals, a 25.3% self-employment tax is imposed on net self-employment income.

Describe the formula specified for calculating an income tax underpayment and what each component of it means.

Under IRC § 7212(a), what does the government have to prove?

The type of analysis that is based on the expected receipt of cash by the entity against which fraud is suspected is called:

Introduction to Forensic Accounting and Fraud Examination

The Forensic Accounting Legal Environment

Fundamentals I: Accounting Information Systems

Fundamentals II: The Auditing Environment

Fraud Prevention and Risk Management

Fraud Detection

The Fraud Investigation and Engagement Processes

The Evidence Collection Process

Fraud Examination Evidence I: Physical, Documentary, and Observational Evidence

Fraud Examination Evidence II: Interview and Interrogation Methods

Fraud Examination Evidence III: Forensic Science and Computer Forensics

The Fraud Report, Litigation, and the Recovery Process

Employee, Vendor, and Other Frauds Against the Organization

Financial Statement Fraud

Fraud and Sox Compliance

Bankruptcy, Divorce, Identity Theft

Organized Crime, Counterterrorism, and Anti-Money Laundering

Business Valuation

Dispute Resolution Services

Filters