TEST BANK
TEST BANK FOR FEDERAL TAX RESEARCH 11TH EDITION
BY ROBY B SAWYERS & STEVEN GILL | LATEST (2026/2027)
UPDATED VERSION
THIS DOCUMENT CONTAINS:
❖FULL TEST BANK
❖FEDERAL TAX RESEARCH
❖11TH EDITION
❖BY ROBY B SAWYERS & STEVEN GILL
❖LATEST (2026/2027) UPDATED VERSION
, CHAPTER 1
AN INTRODUCTION TO TAX PRACTICE AND ETHICS
DISCUSSION QUESTIONS
1-1. In the United States, the tax system is an outgrowth of the following five
disciplines: law, accounting, economics, political science, and sociology.
The environment for the tax system is provided by the principles of
economics, sociology, and political science, while the legal and
accounting fields are responsible for the system's interpretation and
application.
Each of these disciplines affects this country's tax system in a unique
way. Economists address such issues as how proposed tax legislation will
affect the rate of inflation or economic growth. Measurement of the social
equity of a tax, and determining whether a tax system discriminates
against certain taxpayers, are issues that are examined by sociologists
and political scientists. Finally, attorneys are responsible for the inter-
pretation of the taxation statutes, and accountants ensure that these same
statutes are applied consistently.
, Page 4
1-2. The other major categories of tax practice in addition to tax research are:
• tax compliance
• tax planning
• tax
litigation Page 5
1-3. Tax compliance consists of gathering pertinent information, evaluating
and classifying that information, and filing any necessary tax returns.
Compliance also includes other functions necessary to satisfy
governmental requirements, such as representing a client during an IRS
audit.
Page 5
, 1-4. Most of the tax compliance work is performed by commercial tax
preparers, enrolled agents, attorneys, and CPAs. Noncomplex individual,
partnership, and corporate tax returns often are completed by commercial
tax preparers. The preparation of more complex returns usually is
performed by enrolled agents, attorneys, and CPAs. The latter groups
also provide tax planning services and represent their clients before the
IRS.
An enrolled agent is one who is admitted to practice before the IRS by
passing a special IRS-administered examination, or who has worked for
the IRS for five years, and is issued a permit to represent clients before
the IRS. CPAs and attorneys are not required to take this examination and
are automatically admitted to practice before the IRS if they are in good
standing with the appropriate professional licensing board.
TEST BANK FOR FEDERAL TAX RESEARCH 11TH EDITION
BY ROBY B SAWYERS & STEVEN GILL | LATEST (2026/2027)
UPDATED VERSION
THIS DOCUMENT CONTAINS:
❖FULL TEST BANK
❖FEDERAL TAX RESEARCH
❖11TH EDITION
❖BY ROBY B SAWYERS & STEVEN GILL
❖LATEST (2026/2027) UPDATED VERSION
, CHAPTER 1
AN INTRODUCTION TO TAX PRACTICE AND ETHICS
DISCUSSION QUESTIONS
1-1. In the United States, the tax system is an outgrowth of the following five
disciplines: law, accounting, economics, political science, and sociology.
The environment for the tax system is provided by the principles of
economics, sociology, and political science, while the legal and
accounting fields are responsible for the system's interpretation and
application.
Each of these disciplines affects this country's tax system in a unique
way. Economists address such issues as how proposed tax legislation will
affect the rate of inflation or economic growth. Measurement of the social
equity of a tax, and determining whether a tax system discriminates
against certain taxpayers, are issues that are examined by sociologists
and political scientists. Finally, attorneys are responsible for the inter-
pretation of the taxation statutes, and accountants ensure that these same
statutes are applied consistently.
, Page 4
1-2. The other major categories of tax practice in addition to tax research are:
• tax compliance
• tax planning
• tax
litigation Page 5
1-3. Tax compliance consists of gathering pertinent information, evaluating
and classifying that information, and filing any necessary tax returns.
Compliance also includes other functions necessary to satisfy
governmental requirements, such as representing a client during an IRS
audit.
Page 5
, 1-4. Most of the tax compliance work is performed by commercial tax
preparers, enrolled agents, attorneys, and CPAs. Noncomplex individual,
partnership, and corporate tax returns often are completed by commercial
tax preparers. The preparation of more complex returns usually is
performed by enrolled agents, attorneys, and CPAs. The latter groups
also provide tax planning services and represent their clients before the
IRS.
An enrolled agent is one who is admitted to practice before the IRS by
passing a special IRS-administered examination, or who has worked for
the IRS for five years, and is issued a permit to represent clients before
the IRS. CPAs and attorneys are not required to take this examination and
are automatically admitted to practice before the IRS if they are in good
standing with the appropriate professional licensing board.
