ACC 4301 ACC4301 Chapter 2 Quiz Answers (University of Houston)

ACC 4301 ACC4301 Chapter 2 Quiz Answers (University of Houston)


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ACC 4301 Chapter 2 Quiz Answers (University of Houston)

  1. Which of the following would be considered "substantial authority" for purposes of the accuracy-related penalty under IRC Section 6662?
  2. In which of the following states would a taxpayer appeal a decision of a U.S. district court to the 9th Circuit Court of Appeals?

  3. What is the maximum dollar amount that is within the jurisdiction of the Small Cases Division of the United States Tax Court?

  4. How are references to portions of the Internal Revenue Code usually made?

  5. A tax research memo should not contain which of the following elements?

  6. In which of the following court reporters could a decision of the United States Tax Court be found?

  7. Which of the following regulation types has the lowest tax validity?

  8. At the end of a tax research project, which of the following is usually sent to the taxpayer by the tax practitioner?

  9. In assessing the validity of Treasury Regulations, a researcher should remember that

  10. All else equal, when undertaking tax research, you would hope to find a case that supported your research conclusion from which of the following courts?

  11. In general, when a provision of a tax treaty comes in conflict with a provision of the Internal Revenue Code, which has precedence?

  12. If taxpayers choose not to pay a tax deficiency, then they must petition to have their case heard in which court?

  13. The United States Tax Court

  14. The ________ hears only tax cases.

  15. Which of the following is a primary source of tax law?

  16. Appeal to the U.S. Court of Appeals for the Federal Circuit is from which court?

  17. Which of the following Federal courts does not have national jurisdiction?

  18. A jury trial is available in which of the following courts?

  19. Decisions by which court are published by West Publishing Company in its Federal Supplement Series (F.Supp.2d)?

  20. Which of the following is not a tax periodical?

  21. In Walter H. Johnson , 34 TCM 1056 (1998), what does the 34 stand for?

  22. Which of the following publishes the Standard Federal Tax Reporter ?

  23. Tax evasion

  24. When the Senate version of a bill differs from the House version, the differences are resolved by

  25. A committee report

  26. An appeal of a Tax Court decision is made to

  27. What statement regarding a temporary regulation is most correct?

  28. In this citation - Ltr. Rul. 200415087 - what does the 87 refer to?

  29. A decision of which of the following courts could not be found in CCH's U.S. Tax Cases reporter?

  30. Of all the trial court decisions, Tax Court decisions are sometimes believed to have the "highest" authority in a tax matter because:

  31. Revenue rulings

  32. Which of the following court(s) would have jurisdiction if a taxpayer paid a tax deficiency and sued for a refund?

  33. The ________ has 19 judges.

  34. Which of the following is a secondary source of tax law?

  35. Which of the following does not have an online commercial tax research service?

  36. Which of the following statements concerning primary and secondary sources is most correct?

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