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Multiple Choice Quiz
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1
The tax return filing requirements for individual taxpayers depend on the taxpayer's gross income.
A)True
B)False
2
The IRS information matching program checks each tax return for mathematical mistakes.
A)True
B)False
3
Field examinations are conducted by the IRS at the local IRS field office.
A)True
B)False
4
The "30-day" letter gives the taxpayer the opportunity to pay the proposed tax adjustment or file a petition in the U.S. District Court to hear the case.
A)True
B)False
5
U.S. District Courts appeal to U.S. Circuit Courts.
A)True
B)False
6
A textbook is an example of a primary authority.
A)True
B)False
7
Private Letter Rulings have less authoritative weight than Revenue Rulings.
A)True
B)False
8
Jackie's return was selected for audit because she did not report her salary (from her Form W-2 from her employer) on her tax return. Which IRS program likely identified Jackie's oversight?
A)DIF System
B)Document perfection
C)Information matching
D)Mathematical correction
E)None of the above
9
Which of the following is not considered a primary authority?
A)Supreme Court case
B)Tax Law Review article
C)Regulation
D)Internal Revenue Code
E)None of the above
10
Which of the following committees is not involved in enacting tax legislation?
A)House Ways and Means Committee
B)House Tax Committee
C)Senate Finance Committee
D)Joint Conference Committee
11
Which of the following has the highest authoritative weight?
A)Internal Revenue Code
B)Regulation
C)Revenue Ruling
D)Revenue Procedure
E)Private Letter Ruling
12
Which of the following items is most commonly used to check the status of a court case?
A)Private letter ruling
B)Citator
C)Revenue ruling
D)Tax digest
E)Determination letter
13
Which of the following is a type of common tax service used in tax research?
A)Annotated tax service
B)Antiquated tax service
C)Analytical tax service
D)Technical tax service
E)All of the above
14
The Statements on Standards for Tax Services (SSTS) and Code of Professional Conduct provide professional standards for tax professionals and were issued by which of the following organizations?
A)IRS
B)AICPA
C)Congress
D)U.S. Treasury
15
Meeting which of the following standards for tax return positions would allow both taxpayers and tax practitioners to avoid a penalty with respect to a tax return position?
A)Supreme authority
B)Reasonably probable
C)Significant authority
D)Realistic possibility
E)Substantial authority





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