SAIT Test 2 Questions with complete solutions().

SAIT Test 2 Questions with complete
solutions(2024-2025)



Elements:
1. jEvade jassessment jor jpayment
2. jAdditional jTax jdue jand jowing
3. jWillfulness j- jANS✓✓-IRC j7201 j- jEvasion
Elements

Elements:
1. jRequired jto jfile
2. jFailed jto jFile
3. jWillfulness j- jANS✓✓-IRC j7203 j- jFailure jto jFile
Elements

Elements:
1. jFiled ja jreturn
2. jthat jwas jmaterially jfalse
3. jmade junder jpenalty jof jperjury
4. jWillfulness
5. jDid jnot jbelieve jreturn jwas jmaterially jcorrect j- jANS✓✓-IRC j7206 j(1) j- jFiling ja
jfalse jreturn
Elements

Elements:
1. jAssisted jin jpreparation jor jpresentation jof
2. jreturn jwas jfalse jas jto ja jmaterial jmatter
3. jWilfullness j- jANS✓✓-IRC j- j7206 j(2) jAiding jand jAbetting ja jFalse jReturn
Elements

Elements
1. jDuty jto jpay jtax
2. jfailure jto jpay jtax
3. jWillfulness j- jANS✓✓-IRC j7202 j- jEmployment jTax j(Failure jto jCollect/Pay
jOver jTax)
Elements

Elements

, 1. ja jcorrupt jattempt
2. jto jimpede jor jobstruct
3. jadministration jof jIRC j- jANS✓✓-IRC j7212 j- jObstruction
Elements

6 jYears j- jANS✓✓-What jis jthe jgeneral jS.O.L. jfor jTitle j26 joffenses

Element j- jANS✓✓-An jitem jrequired jto jbe jproven jbeyond ja jreasonable jdoubt
jto jprosecute ja jcase


Venue j- jANS✓✓-A jplace jwhere jthe jprosecution jof jthe jD jmay jtake jplace
Generally jit jis jthe jdistrict jwhere jit jis joffense jwas jbegun, jcontinued, jor
jcompleted


Willfulness j- jANS✓✓-Voluntary, jIntentional jviolation jof ja jknown jlegal jduty

Statute jof jLimtations j- jANS✓✓-Date jby jwhich jthe jcharging jof ja jperson jmust
joccur


S.O.L. jfor ja jreturn jfiled jon j3/13/2020 j- jANS✓✓-4/15/2026

S.O.L. jfor ja jreturn jfiled jon j6/16/2020 j(no jextension) j- jANS✓✓-6/16/2026

S.O.L. jfor ja jreturn jfiled jon j7/21/2020 j(extension jwas jfiled) j- jANS✓✓-7/21/2026

S.O.L jfor ja jreturn jnot jfiled jfor jTY j2020 j(extension jwas jfiled) j- jANS✓✓-
10/15/2026

S.O.L jfor ja jreturn jnot jfiled jfor jTY j2020 j(no jextension) j- jANS✓✓-4/15/2026

Tax jDue jand jOwing j- jANS✓✓-Key jElement jto jIRC j7201

An jaffirmative jact jis jnot ja jfailure jto jact j- jANS✓✓-An jaffirmative jact jis jnot ja
jfailure jto jact


6050i j- jANS✓✓-Failure jto jfile jfor j8300, ja jfelony

Spies jEvasion j- jANS✓✓-Willful jfailure jto jfile jcoupled jwith jan jaffirmative jact

Affirmative jAct j- jANS✓✓-A jphysical jact

If jthe jjurat jis jcrossed jout, jwhich jIRC jcode jcannot jbe jmet j- jANS✓✓-7606(1)