,DOWNLOADgTHEgTestgBankgforgEssentialsgofgFederalgTaxationg2020gEditiong11thg
EditiongSpilker
EssentialsgofgFederalgTaxation,g11eg(Spilker)
Chapterg2 TaxgCompliance,gthegIRS,gandgTaxgAuthorities
1) Corporationsgaregrequiredgtogfilegagtaxgreturngannuallygregardlessgofgtheirgtaxablegincome.
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
2) Thegtaxgreturngfilinggrequirementsgforgindividualgtaxpayersgonlygdependgongthegtaxpayer'
sgfilinggstatus.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
3) Ifgagtaxpayergisgduegagrefund,gshegdoesgnotghavegtogfilegagtaxgreturn.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
1
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
,DOWNLOADgTHEgTestgBankgforgEssentialsgofgFederalgTaxationg2020gEditiong11thg
EditiongSpilker
4) IfgAprilg15thgfallsgongagSaturday,gthegduegdategforgindividualgtaxgreturnsgwillgbegongMonda
y,gAprilg17thg(assuminggitgisgnotgagholiday).
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
5) Ifgangindividualgtaxpayergisgunablegtogfilegagtaxgreturngbygitsgoriginalgduegdate,gthegtaxpayergc
angrequestgangautomaticgnine-monthgextensiongtogfilegthegreturn.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
6) Angextensiongtogfilegagtaxgreturngdoesgnotgextendgthegduegdategforgtaxgpayments.
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
7) ThegstatutegofglimitationsgforgIRSgassessmentggenerallygendsgfourgyearsgaftergthegdategagta
xgreturngisgfiled.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
2
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
, DOWNLOADgTHEgTestgBankgforgEssentialsgofgFederalgTaxationg2020gEditiong11thg
EditiongSpilker
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
3
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
EditiongSpilker
EssentialsgofgFederalgTaxation,g11eg(Spilker)
Chapterg2 TaxgCompliance,gthegIRS,gandgTaxgAuthorities
1) Corporationsgaregrequiredgtogfilegagtaxgreturngannuallygregardlessgofgtheirgtaxablegincome.
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
2) Thegtaxgreturngfilinggrequirementsgforgindividualgtaxpayersgonlygdependgongthegtaxpayer'
sgfilinggstatus.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
3) Ifgagtaxpayergisgduegagrefund,gshegdoesgnotghavegtogfilegagtaxgreturn.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
1
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
,DOWNLOADgTHEgTestgBankgforgEssentialsgofgFederalgTaxationg2020gEditiong11thg
EditiongSpilker
4) IfgAprilg15thgfallsgongagSaturday,gthegduegdategforgindividualgtaxgreturnsgwillgbegongMonda
y,gAprilg17thg(assuminggitgisgnotgagholiday).
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgMeasurementg/gReflectivegThinking
5) Ifgangindividualgtaxpayergisgunablegtogfilegagtaxgreturngbygitsgoriginalgduegdate,gthegtaxpayergc
angrequestgangautomaticgnine-monthgextensiongtogfilegthegreturn.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
6) Angextensiongtogfilegagtaxgreturngdoesgnotgextendgthegduegdategforgtaxgpayments.
Answer:g TRUEgDifficult
y:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
7) ThegstatutegofglimitationsgforgIRSgassessmentggenerallygendsgfourgyearsgaftergthegdategagta
xgreturngisgfiled.
Answer:g FALSEgDifficul
ty:g1gEasy
Topic:g g TaxpayergFilinggRequirements
LearninggObjective:g 02-
01gIdentifygthegfilinggrequirementsgforgincomegtaxgreturnsgandgthegstatutegofglimitationsgforg
assessment.
2
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
, DOWNLOADgTHEgTestgBankgforgEssentialsgofgFederalgTaxationg2020gEditiong11thg
EditiongSpilker
Bloom's:g g Remember
Accessibility:g KeyboardgNavigation;gScreengReadergCompatiblegAICPA/
AACSB:g FNgResearchg/gReflectivegThinking
3
Copyrightg2020g©gMcGraw-
HillgEducation.gAllgrightsgreserved.gNogreproductiongorgdistributiongwithoutgthegpriorgwrittengconsentgofgMcGr
aw-HillgEducation.
mynursytest.store
