Exam 16: Tax Research

During the legislative process, several groups of lawmakers become part of the system. Those groups include the I.House Ways and Means Committee II.Joint Conference Committee III.U.S. Supreme Court IV.Joint Committee on Taxation V.U.S. Senate ​

The initial appeal from the U.S. Court of Federal Claims is to the

After major legislation is enacted, a general explanation of the law or "blue book" may be issued by which of the following:

Dwayne is upset by an IRS agent's decision after an audit of Dwayne's tax return. Dwayne tells you, "I'm taking this case all the way to the Supreme Court." Comment on the appropriateness of Dwayne's statement.

An interpretative regulation is issued when Congress specifically delegates the authority to the Treasury Department to write specific rules for a designated Code section.

Secondary sources of tax law include I.Internal Revenue Code of 1986. II.United States Tax Reporter (RIA) III.Taxes: The Tax Magazine. IV.Tax Court Memo Decision. ​

Which of the following statements is correct? I.The history of a cited case refers to all other decisions by higher or lower courts in the same case. II.The citator gives information about how the decision of a cited case has been interpreted by other courts. ​

When the Supreme Court grants a writ of certiorari, they are agreeing to review a lower court's decision.

Match each statement with the correct term below. -Joint Committee on Taxation

Which of the following citations denotes a regular decision of the Tax Court?

Taxpayers may choose one of several different courts in which to initiate litigation. Discuss the pros and cons of the different trial level courts.

Which regulation citation concerns Code Section 469?

Which of the following is/ are trial level courts for tax cases? I.U.S. Court of Federal Claims. II.U.S. Supreme Court. III.U.S. Court of Appeals for the Federal Circuit. IV.U.S. Court of Appeals for the Tenth Circuit. V.U.S. District Court. ​

Which of the following is (are) secondary sources of tax law? I.Tax Notes. II.LEXIS. III.RIA Federal Tax Citator. IV.Tax Court Memorandum. ​

Primary sources of tax law include I.Treasury Regulations. II.IRS Revenue Procedures. III.Internal Revenue Code of 1986. IV.The Tax Law Review. ​

Taxpayers need to pay the tax deficiency in advance and sue for a refund in I.U.S. Tax Court. II.U.S. District Court. III.U.S. Court of Federal Claims. ​

Tax regulations are first issued in

Which of the following authorities can help the taxpayer interpret a new tax law soon (i.e. during the first few months) after it becomes law?

Which of the following Letter Rulings might have been issued on January 3, 1991?

All of the following are advantages of computer-assisted tax research (CATR), except