DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
1 Testbank
Chapterz2
TaxzResearch,zPractice,zandzProcedure
TRUE-FALSEzQUESTIONS—CHAPTERz2
1. CommitteezreportszofzthezHousezWayszandzMeanszCommittee,zthezSenatezFinancezCommi
ttee,zandzthezconferencezcommitteeszarezpublishedzbyzthezGovernmentzPrintingzOfficezandz
arezalsozreprintedzinzthezInternalzRevenuezBulletinzandzCumulativezBulletin.
2. Titlez26zofzthezUnitedzStateszCodezcontainszthezstatuteszthatzauthorizezthezTreasuryzDepart
ment,zspecifically,zthezInternalzRevenuezService,ztozcollectztaxeszforzthezfederalzgovernme
nt.
3. SectionznumberszrunzconsecutivelyzthroughzthezentirezCode,zbutzwithzoccasionalzbreakszinz
theirzsequence.
4. AllzRevenuezRulingszarezpublishedzinzthezInternalzRevenuezBulletin.
5. IfzthezIRSzrevokeszorzmodifieszazpublishedzruling,zopenztaxzyearszcanzbezretroactivelyzaffec
tedzforzallztaxpayers.
6. Sincezregulations,zrevenuezrulings,zandzacquiescedzTaxzCourtzdecisionszallzlackzjudicialzau
thority,zanzIRSzagentzwouldzmorezeasilyzbezpersuadedzbyzreferenceztozDistrictzCourtzandzCi
rcuitzCourtzdecisions.
7. InformationzReleasesz(IRs)zusuallyzareznotzpublishedzinzthezInternalzRevenuezBulletin,zbutz
arezdistributedzviazazpractitioners'zmailingzlist.
8. PrivatezletterzrulingszbyzthezInternalzRevenuezServicezarezonlyzmadezavailablezbyzanzofficia
lzcourtzorder.
9. AzthoroughzlegislativezhistoryzandzbackgroundzofzazSectionzofzthezInternalzRevenuezCodezi
szgenerallyzfoundzinzthezWolterszKluwerzandzThomsonzReutersztaxzservices.
10. ThezInternalzRevenuezCodezofz1986ziszarrangedzaszfollows:zChapter,zSubtitle,zSubchapter,z
Part,zSection,zSubpart,zSubsection.
11. ThezIRSzmustzfollowzthezprecedentszsetzbyzdecisionszofzthezU.S.zCourtzofzFederalzClaims.
12. InzazCourtzofzAppealszdisputezbetweenzthez5thzandz8thzCircuits,zthezU.S.zTaxzCourtzoperati
ngzwithinzthez5thzCircuitzwillzusuallyzreferzthezcaseztozthezU.S.zSupremezCourt.
13. Currentztaxzlawzdateszbackzonlyztozpost-1986zInternalzRevenuezCodezdevelopments.
14. ThezCitatorzServicezoutlineszthezhistoryzofzazcourtzcase,zfromzinception,zthroughzappealszan
dztellszwhichzlaterzcaseszorzrulingszhavezcitedzit.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
,DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
2 CCHzFederalzTaxation—BasiczPrinciples
15. ThezWolterszKluwerz"Citator,"zoutlineszcurrentzamendmentsztozthezCode.
16. ThezMertensztaxzserviceziszaztaxzservicezthatziszsometimeszcitedzbyzthezcourts.
17. "ClosedzFact"ztaxzresearchzrelatesztozthezvariouszprocedureszinvolvedzinz"before-the-
zfactszplanning"zsituations.
18. TaxzCourtzdecisionszthatzinvolvezissuesznotzpreviouslyzdecidedzbyzthezCourtzarezreleasedzas
zMemorandumzdecisions.
19. ThezIRSzmightzissuezanzAcquiescencezorzazNonacquiescenceztozazRegularzTaxzCourtzdecisi
on,zbutznotztozazMemorandumzdecision.
20. Taxz"evasion"zandz"avoidance"zarezalmostzidenticalzconcepts,zbothzrelatingztozthezwillfulzfa
ilureztozcomplyzwithztaxzlaws.
21. Azpractitionerzwhoziszanzincomeztaxzreturnzpreparerzandzwhozfileszazpowerzofzattorneyzwithz
thezInternalzRevenuezServicezmayzreceivezandzendorsezaztaxpayer'szrefundzcheck.
22. AzcorporationzmayzbezrepresentedzbyzonezofzitszbonazfidezofficerszbeforezthezInternalzReve
nuezService.
23. Anzindividualzwhoziszazregularzfull-
timezemployeezofzazpartnershipzmayzrepresentzthezpartnershipzbeforezthezInternalzRevenuez
Service.
24. Anzaccountantzdiscoverszanzerrorzonzazclient'szreturns.zThezaccountantzmustzadvisezthezclie
ntzandzthezInternalzRevenuezServicezofzthezerror.
25. Azclaimzforzrefundz(Formz1040X,zAmendedzU.S.zIndividualzIncomezTaxzReturn)zmustzbezf
iledzwithinzthreezyearszfromzthezdatezthezreturnzwaszduezorzfiled,zorzwithinztwozyearszfromzt
hezdateztheztaxzwaszpaid,zwhicheverziszlater.
26. AznoticezofzdeficiencyzreceivedzbyzaztaxpayerzfromzthezInternalzRevenuezServicezmeanszth
atzazproposedztaxzliabilityzhaszbeenzautomaticallyzassessedzandztheztaxpayerzcanznozlongerzt
akezhiszorzherzcaseztozthezTaxzCourt.
27. Determinationzletterszregardingzthezwrittenzqualificationszofzanzindividuallyzdesignedzretir
ementzplanzarezissuedzbyzthezInternalzRevenuezService'szNationalzOfficezinzWashington.
28. TheztaxpayerzorzthezGovernmentzmayzappealzdecisionszofzazDistrictzCourtztozthezCourtz ofz
Appeals.
29. DecisionszofzthezCourtzofzFederalzClaimszarezappealedztozthezU.S.zSupremezCourt.
30. ThezU.S.zTaxzCourtziszanzindependentzjudicialzbodyzthatzhasznozconnectionzwithzthezIntern
alzRevenuezService.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
,DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
3 Testbank
31. Anzunenrolledzindividualzmayzrepresentzhiszorzherzregularzfull-
timezemployerzbeforezthezInternalzRevenuezService.
32. AnzexaminationzofzFarleyzField'sz2020zincomeztaxzreturnzresultedzinzanzunagreedzdeficienc
yzofz$20,000,zandzhezhaszrequestedzthatzhiszcasezbezheardzbyzthezTaxzCourtzunderzthezSmallz
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ecision.
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34. DoriszDuncanzreceivedzazstatutoryznoticezofzdeficiencyzatzherzresidencezinzOhio.zIfzshezwis
hesztozappealzthezdeficiencyztozthezTaxzCourt,zshezmayzfilezazpetitionzatzanyztimezwithinz120
zdayszofzthezissuancezofztheznotice.
35. ThezU.S.zSupremezCourtzisznotzobligatedztozhearzallztaxzcaseszthatzarezappealedztozit.
36. ThezCommissionerzofzInternalzRevenuezmayzappealzanzadversezdecisionzofzthezTaxzCourt.
37. ThezTaxzCourtziszlesszlikelyztozbezlenientzinzitszenforcementzofzthezruleszofzevidencezthanzth
ezDistrictzCourtzorzthezCourtzofzFederalzClaims.
38. AzjuryztrialziszallowedzinzthezTaxzCourt.
39. PaymentzofztaxzisznotznecessaryztozlitigatezinzthezDistrictzCourt.
40. TaxpayerszmayzrequestzazdeterminationzletterzfromzthezNationalzOfficezofzthezIRS.
41. ArnoldzAmes,zazpartnerzinzanzaccountingzfirm,zdiscoverszthatzonezofzhiszclientszomittedzazsu
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RS.
42. Azclaimzforzrefundzmustzbezfiledzwithinzthreezyearszfromzthezdatezthezreturnzwaszfiledzorzwit
hinzthreezyearszfromzthezdateztheztaxzwaszpaid,zwhicheverzdateziszlater.
43. Ifztheztaxpayerzdisagreeszwithzanzexaminer'szfindings,ztheztaxpayerzmustzfirstzmakezanzappe
alztozthezIRSzbeforezgoingztozthezcourts.
44. BarryzBroom'sztaxzreturnzwaszexaminedzbyzaztaxzauditorzwhozdeterminedzadditionalztaxzdu
ezofz$2,400.zBarryzdoesznotzagreezwithzthezproposedzchangezandzrequestszazconferencezwith
zthezAppealszOffice.zBarryziszrequiredztozsubmitzazwrittenzprotestzwithzhiszrequestztozthezAp
pealszOffice.
45. Secondaryzsourceszofzauthorityzsuchzasztaxzservices,zcitators,zandzlegalzperiodicalszarezrefe
renceszthatzexplainzandzcommentzonzprimaryzsourceszofzauthority.
46. Regulationszoftenzdefinezterms,zclarifyzlanguagezusedzinzthezCode,zandzexplainzhowzthezPr
esidentzbelievesztheztaxzlawszshouldzbezinterpreted.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
, DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
4 CCHzFederalzTaxation—BasiczPrinciples
47. ThezAmericanzInstitutezofzCertifiedzPubliczAccountantsz(AICPA)zhaszadoptedzStatementsz
onzStandardszforzTaxzServicezthatzarezenforceablezagainstzallztaxzpractitioners.
48. ThezInternalzRevenuezCodezofz1939zreplacedzthezpiecemealzannualzrevenuezacts.
49. RevenuezlegislationzbeginszinzthezSenate.
50. ThezinternalzrevenuezlawszwerezrevisedzbyzthezTaxzReformzActzofz1986zandzrenamedzthezIn
ternalzRevenuezCodezofz1986.
51. Uponzexaminationzofzaztaxzreturn,zthezIRSzhaszthezauthorityztozimposezadditionalztaxeszandz
penalties.
52. DecisionszofzthezU.S.zCourtszofzAppealszandzsomezdecisionszofzotherzfederalzcourtszmayzbe
zreviewedzbyzthezUnitedzStateszSupremezCourt.zThezSupremezCourtziszobligatedztozhearzallz
federalztaxzcaseszthatzitzhaszbeenzrequestedztozreview.
53. Regulationszmayzbezlegislative,zinterpretative,zandzprocedural,zandzarezaffordedzdifferentz
weightzbyzthezcourts.
54. RevenuezrulingszarezissuedzonzthezbasiszofzCodezsectionszandzmayzbezsubsequentlyzchange
dz(modified)zorzrevokedztozreflectzsubsequentzlawzorzregulationzchangeszandz courtzdecisio
ns.
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ezsetzofzfacts.zTherefore,zIRSzemployeeszmustzfollowzthezrulings,zwhileztaxpayerszmayzapp
ealzadversezreturnzexaminationzdecisionszbasedzonzthesezrulings.
56. ThezU.S.zTaxzCourtziszazcourtzofznationalzjurisdiction.
57. Bothz thez taxpayerz andz thez governmentz mayz appealz decisionsz ofz thez U.S.z Taxz Courtz or
U.S.zDistrictzCourtztozthezU.S.zCourtzofzAppeals.
58. PracticezbeforezthezIRSziszavailablezonlyzforz"enrolledzagents."
59. ThezTaxzCodezprovideszcriminalzpenaltieszforztaxzprofessionalszthatzincludezprisonztime.
60. ThezInternalzRevenuezCodezandzIRSzrevenuezrulingszareztypeszofzprimaryzsourceszofztaxzau
thority.
61. Researchzproductszpreparedzbyzpublishingzcompanieszcanzbezreliedzonzaszprimaryztaxzauth
orities.
62. Azreturnzpreparerzwhozfailsztozsignzaztaxzreturnziszsubjectztozcivilzpenaltieszaszcontainedzinzt
hezInternalzRevenuezCode.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
z z z z z z z z z z
1st Edition Smith z z
1 Testbank
Chapterz2
TaxzResearch,zPractice,zandzProcedure
TRUE-FALSEzQUESTIONS—CHAPTERz2
1. CommitteezreportszofzthezHousezWayszandzMeanszCommittee,zthezSenatezFinancezCommi
ttee,zandzthezconferencezcommitteeszarezpublishedzbyzthezGovernmentzPrintingzOfficezandz
arezalsozreprintedzinzthezInternalzRevenuezBulletinzandzCumulativezBulletin.
2. Titlez26zofzthezUnitedzStateszCodezcontainszthezstatuteszthatzauthorizezthezTreasuryzDepart
ment,zspecifically,zthezInternalzRevenuezService,ztozcollectztaxeszforzthezfederalzgovernme
nt.
3. SectionznumberszrunzconsecutivelyzthroughzthezentirezCode,zbutzwithzoccasionalzbreakszinz
theirzsequence.
4. AllzRevenuezRulingszarezpublishedzinzthezInternalzRevenuezBulletin.
5. IfzthezIRSzrevokeszorzmodifieszazpublishedzruling,zopenztaxzyearszcanzbezretroactivelyzaffec
tedzforzallztaxpayers.
6. Sincezregulations,zrevenuezrulings,zandzacquiescedzTaxzCourtzdecisionszallzlackzjudicialzau
thority,zanzIRSzagentzwouldzmorezeasilyzbezpersuadedzbyzreferenceztozDistrictzCourtzandzCi
rcuitzCourtzdecisions.
7. InformationzReleasesz(IRs)zusuallyzareznotzpublishedzinzthezInternalzRevenuezBulletin,zbutz
arezdistributedzviazazpractitioners'zmailingzlist.
8. PrivatezletterzrulingszbyzthezInternalzRevenuezServicezarezonlyzmadezavailablezbyzanzofficia
lzcourtzorder.
9. AzthoroughzlegislativezhistoryzandzbackgroundzofzazSectionzofzthezInternalzRevenuezCodezi
szgenerallyzfoundzinzthezWolterszKluwerzandzThomsonzReutersztaxzservices.
10. ThezInternalzRevenuezCodezofz1986ziszarrangedzaszfollows:zChapter,zSubtitle,zSubchapter,z
Part,zSection,zSubpart,zSubsection.
11. ThezIRSzmustzfollowzthezprecedentszsetzbyzdecisionszofzthezU.S.zCourtzofzFederalzClaims.
12. InzazCourtzofzAppealszdisputezbetweenzthez5thzandz8thzCircuits,zthezU.S.zTaxzCourtzoperati
ngzwithinzthez5thzCircuitzwillzusuallyzreferzthezcaseztozthezU.S.zSupremezCourt.
13. Currentztaxzlawzdateszbackzonlyztozpost-1986zInternalzRevenuezCodezdevelopments.
14. ThezCitatorzServicezoutlineszthezhistoryzofzazcourtzcase,zfromzinception,zthroughzappealszan
dztellszwhichzlaterzcaseszorzrulingszhavezcitedzit.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
,DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
2 CCHzFederalzTaxation—BasiczPrinciples
15. ThezWolterszKluwerz"Citator,"zoutlineszcurrentzamendmentsztozthezCode.
16. ThezMertensztaxzserviceziszaztaxzservicezthatziszsometimeszcitedzbyzthezcourts.
17. "ClosedzFact"ztaxzresearchzrelatesztozthezvariouszprocedureszinvolvedzinz"before-the-
zfactszplanning"zsituations.
18. TaxzCourtzdecisionszthatzinvolvezissuesznotzpreviouslyzdecidedzbyzthezCourtzarezreleasedzas
zMemorandumzdecisions.
19. ThezIRSzmightzissuezanzAcquiescencezorzazNonacquiescenceztozazRegularzTaxzCourtzdecisi
on,zbutznotztozazMemorandumzdecision.
20. Taxz"evasion"zandz"avoidance"zarezalmostzidenticalzconcepts,zbothzrelatingztozthezwillfulzfa
ilureztozcomplyzwithztaxzlaws.
21. Azpractitionerzwhoziszanzincomeztaxzreturnzpreparerzandzwhozfileszazpowerzofzattorneyzwithz
thezInternalzRevenuezServicezmayzreceivezandzendorsezaztaxpayer'szrefundzcheck.
22. AzcorporationzmayzbezrepresentedzbyzonezofzitszbonazfidezofficerszbeforezthezInternalzReve
nuezService.
23. Anzindividualzwhoziszazregularzfull-
timezemployeezofzazpartnershipzmayzrepresentzthezpartnershipzbeforezthezInternalzRevenuez
Service.
24. Anzaccountantzdiscoverszanzerrorzonzazclient'szreturns.zThezaccountantzmustzadvisezthezclie
ntzandzthezInternalzRevenuezServicezofzthezerror.
25. Azclaimzforzrefundz(Formz1040X,zAmendedzU.S.zIndividualzIncomezTaxzReturn)zmustzbezf
iledzwithinzthreezyearszfromzthezdatezthezreturnzwaszduezorzfiled,zorzwithinztwozyearszfromzt
hezdateztheztaxzwaszpaid,zwhicheverziszlater.
26. AznoticezofzdeficiencyzreceivedzbyzaztaxpayerzfromzthezInternalzRevenuezServicezmeanszth
atzazproposedztaxzliabilityzhaszbeenzautomaticallyzassessedzandztheztaxpayerzcanznozlongerzt
akezhiszorzherzcaseztozthezTaxzCourt.
27. Determinationzletterszregardingzthezwrittenzqualificationszofzanzindividuallyzdesignedzretir
ementzplanzarezissuedzbyzthezInternalzRevenuezService'szNationalzOfficezinzWashington.
28. TheztaxpayerzorzthezGovernmentzmayzappealzdecisionszofzazDistrictzCourtztozthezCourtz ofz
Appeals.
29. DecisionszofzthezCourtzofzFederalzClaimszarezappealedztozthezU.S.zSupremezCourt.
30. ThezU.S.zTaxzCourtziszanzindependentzjudicialzbodyzthatzhasznozconnectionzwithzthezIntern
alzRevenuezService.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
,DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
3 Testbank
31. Anzunenrolledzindividualzmayzrepresentzhiszorzherzregularzfull-
timezemployerzbeforezthezInternalzRevenuezService.
32. AnzexaminationzofzFarleyzField'sz2020zincomeztaxzreturnzresultedzinzanzunagreedzdeficienc
yzofz$20,000,zandzhezhaszrequestedzthatzhiszcasezbezheardzbyzthezTaxzCourtzunderzthezSmallz
TaxzCasezprocedures.zIfzhiszcaseziszhandledzusingzthesezprocedures,zhezcannotzappealzthezd
ecision.
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34. DoriszDuncanzreceivedzazstatutoryznoticezofzdeficiencyzatzherzresidencezinzOhio.zIfzshezwis
hesztozappealzthezdeficiencyztozthezTaxzCourt,zshezmayzfilezazpetitionzatzanyztimezwithinz120
zdayszofzthezissuancezofztheznotice.
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36. ThezCommissionerzofzInternalzRevenuezmayzappealzanzadversezdecisionzofzthezTaxzCourt.
37. ThezTaxzCourtziszlesszlikelyztozbezlenientzinzitszenforcementzofzthezruleszofzevidencezthanzth
ezDistrictzCourtzorzthezCourtzofzFederalzClaims.
38. AzjuryztrialziszallowedzinzthezTaxzCourt.
39. PaymentzofztaxzisznotznecessaryztozlitigatezinzthezDistrictzCourt.
40. TaxpayerszmayzrequestzazdeterminationzletterzfromzthezNationalzOfficezofzthezIRS.
41. ArnoldzAmes,zazpartnerzinzanzaccountingzfirm,zdiscoverszthatzonezofzhiszclientszomittedzazsu
bstantialzamountzofzgrosszincome.zArnoldzshouldzimmediatelyznotifyzhiszpartnerszandzthezI
RS.
42. Azclaimzforzrefundzmustzbezfiledzwithinzthreezyearszfromzthezdatezthezreturnzwaszfiledzorzwit
hinzthreezyearszfromzthezdateztheztaxzwaszpaid,zwhicheverzdateziszlater.
43. Ifztheztaxpayerzdisagreeszwithzanzexaminer'szfindings,ztheztaxpayerzmustzfirstzmakezanzappe
alztozthezIRSzbeforezgoingztozthezcourts.
44. BarryzBroom'sztaxzreturnzwaszexaminedzbyzaztaxzauditorzwhozdeterminedzadditionalztaxzdu
ezofz$2,400.zBarryzdoesznotzagreezwithzthezproposedzchangezandzrequestszazconferencezwith
zthezAppealszOffice.zBarryziszrequiredztozsubmitzazwrittenzprotestzwithzhiszrequestztozthezAp
pealszOffice.
45. Secondaryzsourceszofzauthorityzsuchzasztaxzservices,zcitators,zandzlegalzperiodicalszarezrefe
renceszthatzexplainzandzcommentzonzprimaryzsourceszofzauthority.
46. Regulationszoftenzdefinezterms,zclarifyzlanguagezusedzinzthezCode,zandzexplainzhowzthezPr
esidentzbelievesztheztaxzlawszshouldzbezinterpreted.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
, DOWNLOAD THE Test Bank for CCH Federal Taxation Basic Principles 2021
z z z z z z z z z z
1st Edition Smith z z
4 CCHzFederalzTaxation—BasiczPrinciples
47. ThezAmericanzInstitutezofzCertifiedzPubliczAccountantsz(AICPA)zhaszadoptedzStatementsz
onzStandardszforzTaxzServicezthatzarezenforceablezagainstzallztaxzpractitioners.
48. ThezInternalzRevenuezCodezofz1939zreplacedzthezpiecemealzannualzrevenuezacts.
49. RevenuezlegislationzbeginszinzthezSenate.
50. ThezinternalzrevenuezlawszwerezrevisedzbyzthezTaxzReformzActzofz1986zandzrenamedzthezIn
ternalzRevenuezCodezofz1986.
51. Uponzexaminationzofzaztaxzreturn,zthezIRSzhaszthezauthorityztozimposezadditionalztaxeszandz
penalties.
52. DecisionszofzthezU.S.zCourtszofzAppealszandzsomezdecisionszofzotherzfederalzcourtszmayzbe
zreviewedzbyzthezUnitedzStateszSupremezCourt.zThezSupremezCourtziszobligatedztozhearzallz
federalztaxzcaseszthatzitzhaszbeenzrequestedztozreview.
53. Regulationszmayzbezlegislative,zinterpretative,zandzprocedural,zandzarezaffordedzdifferentz
weightzbyzthezcourts.
54. RevenuezrulingszarezissuedzonzthezbasiszofzCodezsectionszandzmayzbezsubsequentlyzchange
dz(modified)zorzrevokedztozreflectzsubsequentzlawzorzregulationzchangeszandz courtzdecisio
ns.
55. Thezpurposezofzrevenuezrulingszisztozpromotezuniformzapplicationzofztheztaxzlawztozanzentir
ezsetzofzfacts.zTherefore,zIRSzemployeeszmustzfollowzthezrulings,zwhileztaxpayerszmayzapp
ealzadversezreturnzexaminationzdecisionszbasedzonzthesezrulings.
56. ThezU.S.zTaxzCourtziszazcourtzofznationalzjurisdiction.
57. Bothz thez taxpayerz andz thez governmentz mayz appealz decisionsz ofz thez U.S.z Taxz Courtz or
U.S.zDistrictzCourtztozthezU.S.zCourtzofzAppeals.
58. PracticezbeforezthezIRSziszavailablezonlyzforz"enrolledzagents."
59. ThezTaxzCodezprovideszcriminalzpenaltieszforztaxzprofessionalszthatzincludezprisonztime.
60. ThezInternalzRevenuezCodezandzIRSzrevenuezrulingszareztypeszofzprimaryzsourceszofztaxzau
thority.
61. Researchzproductszpreparedzbyzpublishingzcompanieszcanzbezreliedzonzaszprimaryztaxzauth
orities.
62. Azreturnzpreparerzwhozfailsztozsignzaztaxzreturnziszsubjectztozcivilzpenaltieszaszcontainedzinzt
hezInternalzRevenuezCode.
©z2020zCCHzIncorporatedzandzitszaffiliates.zAllzrightszreserved. Chapterz2
mynursytest.store
