,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2017 8th Editio
m m m m m m m m m m m
n Spilker m
Chapter 02 m
m Tax Compliance, the IRS, and Tax Authoritie
m m m m m m
s
Truem/mFalsemQuestions
1. Corporations maremrequired mto mf ilemamtax mreturnmannually mregardless mof mtheirmtaxablemincome.
True False
2. Themtax mreturnmf iling mrequirements mf ormindividualmtaxpayers monly mdepend monmthemtaxpayer'smf
iling mstatus.
True False
3. If mamtaxpayermis mduemamref und, mshemdoes mnot mhavemto mf ilemamtax mreturn.
True False
4. If mAprilm15thm falls monmamSaturday, mthemduemdatemformindividualmtax mreturns mwillmbemonmMonday,
m Aprilm17th.
True False
5. If manmindividualmtaxpayermis munablemtomfilemamtax mreturnmby mits moriginalmduemdate, mthemtaxpaye
rmcanmrequest manmautomatic m9-monthmextensionmto mf ilemthemreturn.
True False
6. Anmextensionmto mf ilemamtax mreturnmdoes mnot mextend mthemduemdatemf ormtax mpayments.
2-1
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2017 8th Editio
m m m m m m m m m m m
n Spilker m
True False
2-2
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
, DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2017 8th Editio
m m m m m m m m m m m
n Spilker m
7. Themstatutemof mlimitations mformIRSmassessment mgenerally mends mfourmyears maf termthemdatemamtax mr
eturnmis mf iled.
True False
8. Formf raudulent mtax mreturns, mthemstatutemof mlimitations mf ormIRSmassessment mis mtenmyears.
True False
9. ThemIRSmDIFmsystemmchecks meachmtax mreturnmf ormmathematicalmmistakes mand merrors.
True False
10. Joelmreported mamhighmamount mofmcharitablemcontributions mas mamdeductionmonmhis mindividualmtax mr
eturnmrelativemto mtaxpayers mwithmsimilarmincomemlevels. mTheminf ormationmmatching mprogrammis mt
hemIRSmprogrammmost mlikely mto midentif y mJoel's mtax mreturnmf ormaudit.
True False
11. Of f icemexaminations maremthemmost mcommonmtypemof mIRSmaudit.
True False
12. Themthreembasic mtypes mof mIRSmexaminations maremcomputermexams, moff icemexams, mand mbusi
ness mexams.
True False
13. Them"30-
day" mlettermgives mthemtaxpayermthemopportunity mtomrequest manmappeals mconf erencemormagreemto m
amproposed mIRSmadjustment monmthemtaxpayer's mincomemtax mreturn.
True False
2-3
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
m m m m m m m m m m m
n Spilker m
Chapter 02 m
m Tax Compliance, the IRS, and Tax Authoritie
m m m m m m
s
Truem/mFalsemQuestions
1. Corporations maremrequired mto mf ilemamtax mreturnmannually mregardless mof mtheirmtaxablemincome.
True False
2. Themtax mreturnmf iling mrequirements mf ormindividualmtaxpayers monly mdepend monmthemtaxpayer'smf
iling mstatus.
True False
3. If mamtaxpayermis mduemamref und, mshemdoes mnot mhavemto mf ilemamtax mreturn.
True False
4. If mAprilm15thm falls monmamSaturday, mthemduemdatemformindividualmtax mreturns mwillmbemonmMonday,
m Aprilm17th.
True False
5. If manmindividualmtaxpayermis munablemtomfilemamtax mreturnmby mits moriginalmduemdate, mthemtaxpaye
rmcanmrequest manmautomatic m9-monthmextensionmto mf ilemthemreturn.
True False
6. Anmextensionmto mf ilemamtax mreturnmdoes mnot mextend mthemduemdatemf ormtax mpayments.
2-1
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2017 8th Editio
m m m m m m m m m m m
n Spilker m
True False
2-2
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
, DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2017 8th Editio
m m m m m m m m m m m
n Spilker m
7. Themstatutemof mlimitations mformIRSmassessment mgenerally mends mfourmyears maf termthemdatemamtax mr
eturnmis mf iled.
True False
8. Formf raudulent mtax mreturns, mthemstatutemof mlimitations mf ormIRSmassessment mis mtenmyears.
True False
9. ThemIRSmDIFmsystemmchecks meachmtax mreturnmf ormmathematicalmmistakes mand merrors.
True False
10. Joelmreported mamhighmamount mofmcharitablemcontributions mas mamdeductionmonmhis mindividualmtax mr
eturnmrelativemto mtaxpayers mwithmsimilarmincomemlevels. mTheminf ormationmmatching mprogrammis mt
hemIRSmprogrammmost mlikely mto midentif y mJoel's mtax mreturnmf ormaudit.
True False
11. Of f icemexaminations maremthemmost mcommonmtypemof mIRSmaudit.
True False
12. Themthreembasic mtypes mof mIRSmexaminations maremcomputermexams, moff icemexams, mand mbusi
ness mexams.
True False
13. Them"30-
day" mlettermgives mthemtaxpayermthemopportunity mtomrequest manmappeals mconf erencemormagreemto m
amproposed mIRSmadjustment monmthemtaxpayer's mincomemtax mreturn.
True False
2-3
Copyrightm©m2017 mMcGraw-
HillmEducation. mAllmrights mreserved. mNo mreproduction mor mdistribution mwithoutmthemprior mwritten mconsentmof m McGraw-
HillmEducation.
mynursytest.store
