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Chapter 02 Tax Compliance, the IRS, and Tax Authorities

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Question;57.;Lavonda;discovered that the 5th Circuit (where Lavonda resides) has;recently issued a favorable opinion with respect to an issue that she is;going to litigate with the IRS. Lavonda should choose which of the following;trial courts to hear her case;A.;Tax Court only.;B.;U.S. Court of Federal Claims only.;C.;U.S. District Court only.;D.;Tax Court or the U.S. District Court.;E.;Tax Court or the U.S. Court of Federal Claims.;58.;Lavonda;discovered that the U.S. Circuit Court of Appeals for the Federal Circuit has;recently issued a favorable opinion with respect to an issue that she is;going to litigate with the IRS. Lavonda should choose which of the following;trial courts to hear her case;A.;Tax Court only.;B.;U.S. Court of Federal Claims only.;C.;U.S. District Court only.;D.;Tax Court or the U.S. District Court.;E.;Tax Court or the U.S. Court of Federal Claims.;59.;Rowanda could;not settle with the IRS at the appeals conference. If she wants to litigate;the issue but does not have sufficient funds to pay the proposed tax;deficiency, Rowanda should litigate in the;A.;U.S. District Court.;B.;U.S. Circuit Court of Appeals.;C.;U.S. Court of Federal Claims.;D.;U.S. Tax Court.;E.;None of these.;60.;Which of the;following is not considered a primary authority?;A.;Tax Court case;B.;Regulation;C.;Revenue ruling;D.;Tax service;E.;None of these.;61.;Which of the;following is not considered a secondary authority?;A.;Text book;B.;Private letter ruling;C.;Tax article;D.;Tax service;E.;None of these.;62.;Which of the;following has the highest authoritative weight?;A.;Text book.;B.;Private letter ruling.;C.;Revenue ruling.;D.;Tax service.;E.;Tax article.;63.;Which of the following;has the highest authoritative weight?;A.;Legislative regulation.;B.;Private letter ruling.;C.;Revenue ruling.;D.;Action on decision.;E.;Revenue procedure.

 

Paper#55261 | Written in 18-Jul-2015

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