C239 EXAMINATION QUESTIONS AND VERIFIED
ANSWERS
A taxpayer should always minimize their tax liability.
True
False - F
A taxpayer should maximize the after-tax return in conjunction with the overall economic effect.
In a U.S. District Court, a jury can decide both questions of fact and questions of law.
True
False - F
Questions of law are resolved by the presiding judge.
A U.S. District Court is considered the lowest trial court.
True
False - T
The following citation is correct: Larry G. Mitchell, 131 T.C. 215 (2008).
True
False - T
Which of these is not a correct citation to the Internal Revenue Code?
a. Section 1222(1)
b. Section 211
c. Section 2(a)(1)(A)
d. All of these choices are correct cites. - D
A taxpayer can obtain a jury trial in the U.S. Tax Court.
True
False - F
ANSWERS
A taxpayer should always minimize their tax liability.
True
False - F
A taxpayer should maximize the after-tax return in conjunction with the overall economic effect.
In a U.S. District Court, a jury can decide both questions of fact and questions of law.
True
False - F
Questions of law are resolved by the presiding judge.
A U.S. District Court is considered the lowest trial court.
True
False - T
The following citation is correct: Larry G. Mitchell, 131 T.C. 215 (2008).
True
False - T
Which of these is not a correct citation to the Internal Revenue Code?
a. Section 1222(1)
b. Section 211
c. Section 2(a)(1)(A)
d. All of these choices are correct cites. - D
A taxpayer can obtain a jury trial in the U.S. Tax Court.
True
False - F
