WGU C237
Taxation I 2026 | Practice Questions, Answers &
Detailed Rationales | C237 Exam Study Guide
RESOURCE FEATURES
• WGU C237 Taxation I study guide
• Practice questions and answers
• Detailed explanations and rationales
, WGU C237 Taxation I 2026 | Practice
Questions, Answers & Detailed
Rationales | C237 Exam Study Guide
1. When are taxes due if you do not file for an
extension?
A) Month 3 Day 15 unless day 15 is a holiday, then the
next business day
B) Month 4 Day 15 unless day 15 is a holiday, then the next
business day
C) Month 5 Day 15 unless day 15 is a holiday, then the
next business day
D) Month 4
Correct Answer: B
Rationale: Individual federal income tax returns are
generally due April 15. If April 15 falls on a weekend or
holiday, the due date moves to the next business day.
, 2. Why do facts come first?
A) To answer a tax question, you must have access to
computerized legal research source.
B) To answer a tax question, you must understand the tax
code.
C) To answer a tax question, you must first understand it.
D) To answer a tax question, you must analyze the tax
authorities.
Correct Answer: C
Rationale: Tax research begins with understanding the
facts and the actual question. Without a clear
understanding of the facts, the correct tax authority
cannot be applied properly.
3. Which of these is the highest tax authority in
the United States?
A) Revenue Rulings
B) Internal Revenue Code
Taxation I 2026 | Practice Questions, Answers &
Detailed Rationales | C237 Exam Study Guide
RESOURCE FEATURES
• WGU C237 Taxation I study guide
• Practice questions and answers
• Detailed explanations and rationales
, WGU C237 Taxation I 2026 | Practice
Questions, Answers & Detailed
Rationales | C237 Exam Study Guide
1. When are taxes due if you do not file for an
extension?
A) Month 3 Day 15 unless day 15 is a holiday, then the
next business day
B) Month 4 Day 15 unless day 15 is a holiday, then the next
business day
C) Month 5 Day 15 unless day 15 is a holiday, then the
next business day
D) Month 4
Correct Answer: B
Rationale: Individual federal income tax returns are
generally due April 15. If April 15 falls on a weekend or
holiday, the due date moves to the next business day.
, 2. Why do facts come first?
A) To answer a tax question, you must have access to
computerized legal research source.
B) To answer a tax question, you must understand the tax
code.
C) To answer a tax question, you must first understand it.
D) To answer a tax question, you must analyze the tax
authorities.
Correct Answer: C
Rationale: Tax research begins with understanding the
facts and the actual question. Without a clear
understanding of the facts, the correct tax authority
cannot be applied properly.
3. Which of these is the highest tax authority in
the United States?
A) Revenue Rulings
B) Internal Revenue Code
