,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition11th Ed
t t t t t t t t t t t t
ition Spilker t
EssentialstoftFederaltTaxation,t11et(Spilker)
Chaptert2 TaxtCompliance,tthetIRS,tandtTaxtAuthorities
1) Corporationstaretrequiredttotfiletattaxtreturntannuallytregardlesstofttheirttaxabletincome.
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
2) Thettaxtreturntfilingtrequirementstfortindividualttaxpayerstonlytdependtontthettaxpayer'stfili
ngtstatus.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
3) Iftattaxpayertistduetatrefund,tshetdoestnotthavettotfiletattaxtreturn.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
1
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition11th Ed
t t t t t t t t t t t t
ition Spilker t
4) IftAprilt15thtfallstontatSaturday,tthetduetdatetfortindividualttaxtreturnstwilltbetontMonday,tAprilt
17tht (assumingtittistnottatholiday).
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
5) Iftantindividualttaxpayertistunablettotfiletattaxtreturntbytitstoriginaltduetdate,tthettaxpayertcantreque
sttantautomatictnine-monthtextensionttotfiletthetreturn.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtResearcht/tReflectivetThinking
6) Antextensionttotfiletattaxtreturntdoestnottextendtthetduetdatetforttaxtpayments.
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtResearcht/tReflectivetThinking
7) ThetstatutetoftlimitationstfortIRStassessmenttgenerallytendstfourtyearstaftertthetdatetattaxtretur
ntistfiled.
Answer:tFALSEtDiffi
culty:t1tEasy
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAI
CPA/AACSB:t FNtResearcht/tReflectivetThinking
2
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
, DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition11th Ed
t t t t t t t t t t t t
ition Spilker t
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAI
CPA/AACSB:t FNtResearcht/tReflectivetThinking
3
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
t t t t t t t t t t t t
ition Spilker t
EssentialstoftFederaltTaxation,t11et(Spilker)
Chaptert2 TaxtCompliance,tthetIRS,tandtTaxtAuthorities
1) Corporationstaretrequiredttotfiletattaxtreturntannuallytregardlesstofttheirttaxabletincome.
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
2) Thettaxtreturntfilingtrequirementstfortindividualttaxpayerstonlytdependtontthettaxpayer'stfili
ngtstatus.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
3) Iftattaxpayertistduetatrefund,tshetdoestnotthavettotfiletattaxtreturn.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
1
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition11th Ed
t t t t t t t t t t t t
ition Spilker t
4) IftAprilt15thtfallstontatSaturday,tthetduetdatetfortindividualttaxtreturnstwilltbetontMonday,tAprilt
17tht (assumingtittistnottatholiday).
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtMeasurementt/tReflectivetThinking
5) Iftantindividualttaxpayertistunablettotfiletattaxtreturntbytitstoriginaltduetdate,tthettaxpayertcantreque
sttantautomatictnine-monthtextensionttotfiletthetreturn.
Answer:tFALSEtDiffi
culty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtResearcht/tReflectivetThinking
6) Antextensionttotfiletattaxtreturntdoestnottextendtthetduetdatetforttaxtpayments.
Answer:t TRUEtD
ifficulty:t1tEasy
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAICPA/AA
CSB:t FNtResearcht/tReflectivetThinking
7) ThetstatutetoftlimitationstfortIRStassessmenttgenerallytendstfourtyearstaftertthetdatetattaxtretur
ntistfiled.
Answer:tFALSEtDiffi
culty:t1tEasy
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAI
CPA/AACSB:t FNtResearcht/tReflectivetThinking
2
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
, DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition11th Ed
t t t t t t t t t t t t
ition Spilker t
Topic:t TaxpayertFilingtRequirements
LearningtObjective:t 02-
01tIdentifytthetfilingtrequirementstfortincomettaxtreturnstandtthetstatutetoftlimitationstfortassess
ment.
Bloom's:t Remember
Accessibility:tKeyboardtNavigation;tScreentReadertCompatibletAI
CPA/AACSB:t FNtResearcht/tReflectivetThinking
3
Copyrightt2020t©tMcGraw-
HilltEducation.tAlltrightstreserved.tNotreproductiontortdistributiontwithouttthetpriortwrittentconsenttoftMcGraw-
HilltEducation.
mynursytest.store
