DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition
11th Edition Spilker
Essentials of Federal Taxation, 11e (Spilker)
Chapter 2 Tax Compliance, the IRS, and Tax Authorities
1) Corporations are required to file a tax return annually regardless of their taxable income.
Answer: TRUE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
2) The tax return filing requirements for individual taxpayers only depend on the taxpayer's
filing status.
Answer: FALSE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
3) If a taxpayer is due a refund, she does not have to file a tax return.
Answer: FALSE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
1
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4) If April 15th falls on a Saturday, the due date for individual tax returns will be on Monday,
April 17th (assuming it is not a holiday). 8) For fraudulent tax returns, the statute of limitations for IRS assessment is 10 years.
Answer: TRUE Answer: FALSE
Difficulty: 1 Easy Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment. statute of limitations for assessment.
Bloom's: Remember Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking AICPA/AACSB: FN Research / Reflective Thinking
5) If an individual taxpayer is unable to file a tax return by its original due date, the taxpayer can 9) The IRS DIF system checks each tax return for mathematical mistakes and errors.
request an automatic nine-month extension to file the return.
Answer: FALSE
Answer: FALSE Difficulty: 2 Medium
Difficulty: 1 Easy Topic: IRS Audit Selection
Topic: Taxpayer Filing Requirements Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the types of audits, and what happens after the audit.
statute of limitations for assessment. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
10) Joel reported a high amount of charitable contributions as a deduction on his individual tax
6) An extension to file a tax return does not extend the due date for tax payments. return relative to taxpayers with similar income levels. The information matching program is the
IRS program most likely to identify Joel's tax return for audit.
Answer: TRUE
Difficulty: 1 Easy Answer: FALSE
Topic: Taxpayer Filing Requirements Difficulty: 2 Medium
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Topic: IRS Audit Selection
statute of limitations for assessment. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
7) The statute of limitations for IRS assessment generally ends four years after the date a tax
return is filed. 11) Office examinations are the most common type of IRS audit.
Answer: FALSE Answer: FALSE
Difficulty: 1 Easy Difficulty: 2 Medium
Topic: Taxpayer Filing Requirements Topic: IRS Audit Selection
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
statute of limitations for assessment. types of audits, and what happens after the audit.
Bloom's: Remember Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking AICPA/AACSB: FN Research / Reflective Thinking
2 3
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11th Edition Spilker 11th Edition Spilker
15) If a taxpayer has little cash and a very technical tax case about which she feels very strongly
12) The three basic types of IRS examinations are computer exams, office exams, and business that the tax rules are "on her side," she should prefer to have her case tried in the U.S. Tax Court.
exams.
Answer: TRUE
Answer: FALSE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: IRS Audit Selection
Topic: IRS Audit Selection Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit.
types of audits, and what happens after the audit. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
16) In researching a tax issue, Eric finds that the U.S. Circuit Court of Appeals for the Federal
13) The "30-day" letter gives the taxpayer the opportunity to request an appeals conference or Circuit previously has ruled in favor of his tax position, whereas the 11th Circuit (Eric's circuit)
agree to a proposed IRS adjustment on the taxpayer's income tax return. previously has ruled against his tax position. If Eric is contemplating litigating his tax position
with the IRS, he should prefer to have his case first tried by the U.S. Tax Court.
Answer: TRUE
Difficulty: 2 Medium Answer: FALSE
Topic: IRS Audit Selection Difficulty: 2 Medium
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different Topic: IRS Audit Selection
types of audits, and what happens after the audit. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
14) The "90-day" letter gives the taxpayer the opportunity to pay a proposed IRS tax adjustment
or file a petition in the U.S. District Court to contest the adjustment and hear the case. 17) If a taxpayer loses a case at the circuit court level, he is granted an automatic appeal hearing
with the Supreme Court.
Answer: FALSE
Difficulty: 2 Medium Answer: FALSE
Topic: IRS Audit Selection Difficulty: 1 Easy
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different Topic: IRS Audit Selection
types of audits, and what happens after the audit. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
4 5
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18) Secondary authorities are official sources of the tax law with a lesser "weight" than primary 22) Temporary regulations have more authoritative weight than revenue rulings.
authorities.
Answer: TRUE
Answer: FALSE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: Tax Law Sources
Topic: Tax Law Sources Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
23) Proposed and temporary regulations have the same authoritative weight.
19) Revenue rulings and revenue procedures are examples of primary authorities.
Answer: FALSE
Answer: TRUE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: Tax Law Sources
Topic: Tax Law Sources Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
24) An acquiescence indicates that the IRS lost a court case and that it has decided to follow the
20) The Internal Revenue Code and tax treaties are examples of statutory authorities. court's ruling in the future.
Answer: TRUE Answer: TRUE
Difficulty: 2 Medium Difficulty: 2 Medium
Topic: Tax Law Sources Topic: Tax Law Sources
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.; 02-04 Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Describe the legislative process as it pertains to taxation. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
25) The Internal Revenue Code of 1986 is the name of the current income tax code of the United
21) Because the U.S. District Court hears a broader set of cases, decisions by the U.S. District States of America.
Court may be considered to have more authoritative weight than those by the U.S. Court of
Federal Claims. Answer: TRUE
Difficulty: 1 Easy
Answer: FALSE Topic: Tax Law Sources
Difficulty: 1 Easy Learning Objective: 02-04 Describe the legislative process as it pertains to taxation.
Topic: Tax Law Sources Bloom's: Remember
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Accessibility: Keyboard Navigation; Screen Reader Compatible
Bloom's: Remember AICPA/AACSB: FN Research / Reflective Thinking
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
6 7
Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education. written consent of McGraw-Hill Education.
mynursytest.store mynursytest.store
11th Edition Spilker
Essentials of Federal Taxation, 11e (Spilker)
Chapter 2 Tax Compliance, the IRS, and Tax Authorities
1) Corporations are required to file a tax return annually regardless of their taxable income.
Answer: TRUE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
2) The tax return filing requirements for individual taxpayers only depend on the taxpayer's
filing status.
Answer: FALSE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
3) If a taxpayer is due a refund, she does not have to file a tax return.
Answer: FALSE
Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment.
Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking
1
Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education.
mynursytest.store
,DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition DOWNLOAD THE Test Bank for Essentials of Federal Taxation 2020 Edition
11th Edition Spilker 11th Edition Spilker
4) If April 15th falls on a Saturday, the due date for individual tax returns will be on Monday,
April 17th (assuming it is not a holiday). 8) For fraudulent tax returns, the statute of limitations for IRS assessment is 10 years.
Answer: TRUE Answer: FALSE
Difficulty: 1 Easy Difficulty: 1 Easy
Topic: Taxpayer Filing Requirements Topic: Taxpayer Filing Requirements
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Learning Objective: 02-01 Identify the filing requirements for income tax returns and the
statute of limitations for assessment. statute of limitations for assessment.
Bloom's: Remember Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Measurement / Reflective Thinking AICPA/AACSB: FN Research / Reflective Thinking
5) If an individual taxpayer is unable to file a tax return by its original due date, the taxpayer can 9) The IRS DIF system checks each tax return for mathematical mistakes and errors.
request an automatic nine-month extension to file the return.
Answer: FALSE
Answer: FALSE Difficulty: 2 Medium
Difficulty: 1 Easy Topic: IRS Audit Selection
Topic: Taxpayer Filing Requirements Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the types of audits, and what happens after the audit.
statute of limitations for assessment. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
10) Joel reported a high amount of charitable contributions as a deduction on his individual tax
6) An extension to file a tax return does not extend the due date for tax payments. return relative to taxpayers with similar income levels. The information matching program is the
IRS program most likely to identify Joel's tax return for audit.
Answer: TRUE
Difficulty: 1 Easy Answer: FALSE
Topic: Taxpayer Filing Requirements Difficulty: 2 Medium
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Topic: IRS Audit Selection
statute of limitations for assessment. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
7) The statute of limitations for IRS assessment generally ends four years after the date a tax
return is filed. 11) Office examinations are the most common type of IRS audit.
Answer: FALSE Answer: FALSE
Difficulty: 1 Easy Difficulty: 2 Medium
Topic: Taxpayer Filing Requirements Topic: IRS Audit Selection
Learning Objective: 02-01 Identify the filing requirements for income tax returns and the Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
statute of limitations for assessment. types of audits, and what happens after the audit.
Bloom's: Remember Bloom's: Remember
Accessibility: Keyboard Navigation; Screen Reader Compatible Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking AICPA/AACSB: FN Research / Reflective Thinking
2 3
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written consent of McGraw-Hill Education. written consent of McGraw-Hill Education.
mynursytest.store mynursytest.store
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11th Edition Spilker 11th Edition Spilker
15) If a taxpayer has little cash and a very technical tax case about which she feels very strongly
12) The three basic types of IRS examinations are computer exams, office exams, and business that the tax rules are "on her side," she should prefer to have her case tried in the U.S. Tax Court.
exams.
Answer: TRUE
Answer: FALSE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: IRS Audit Selection
Topic: IRS Audit Selection Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit.
types of audits, and what happens after the audit. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
16) In researching a tax issue, Eric finds that the U.S. Circuit Court of Appeals for the Federal
13) The "30-day" letter gives the taxpayer the opportunity to request an appeals conference or Circuit previously has ruled in favor of his tax position, whereas the 11th Circuit (Eric's circuit)
agree to a proposed IRS adjustment on the taxpayer's income tax return. previously has ruled against his tax position. If Eric is contemplating litigating his tax position
with the IRS, he should prefer to have his case first tried by the U.S. Tax Court.
Answer: TRUE
Difficulty: 2 Medium Answer: FALSE
Topic: IRS Audit Selection Difficulty: 2 Medium
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different Topic: IRS Audit Selection
types of audits, and what happens after the audit. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
14) The "90-day" letter gives the taxpayer the opportunity to pay a proposed IRS tax adjustment
or file a petition in the U.S. District Court to contest the adjustment and hear the case. 17) If a taxpayer loses a case at the circuit court level, he is granted an automatic appeal hearing
with the Supreme Court.
Answer: FALSE
Difficulty: 2 Medium Answer: FALSE
Topic: IRS Audit Selection Difficulty: 1 Easy
Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different Topic: IRS Audit Selection
types of audits, and what happens after the audit. Learning Objective: 02-02 Outline the IRS audit process, how returns are selected, the different
Bloom's: Remember types of audits, and what happens after the audit.
Accessibility: Keyboard Navigation; Screen Reader Compatible Bloom's: Remember
AICPA/AACSB: FN Research / Reflective Thinking Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
4 5
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written consent of McGraw-Hill Education. written consent of McGraw-Hill Education.
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11th Edition Spilker 11th Edition Spilker
18) Secondary authorities are official sources of the tax law with a lesser "weight" than primary 22) Temporary regulations have more authoritative weight than revenue rulings.
authorities.
Answer: TRUE
Answer: FALSE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: Tax Law Sources
Topic: Tax Law Sources Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
23) Proposed and temporary regulations have the same authoritative weight.
19) Revenue rulings and revenue procedures are examples of primary authorities.
Answer: FALSE
Answer: TRUE Difficulty: 1 Easy
Difficulty: 2 Medium Topic: Tax Law Sources
Topic: Tax Law Sources Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
24) An acquiescence indicates that the IRS lost a court case and that it has decided to follow the
20) The Internal Revenue Code and tax treaties are examples of statutory authorities. court's ruling in the future.
Answer: TRUE Answer: TRUE
Difficulty: 2 Medium Difficulty: 2 Medium
Topic: Tax Law Sources Topic: Tax Law Sources
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.; 02-04 Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources.
Describe the legislative process as it pertains to taxation. Bloom's: Remember
Bloom's: Remember Accessibility: Keyboard Navigation; Screen Reader Compatible
Accessibility: Keyboard Navigation; Screen Reader Compatible AICPA/AACSB: FN Research / Reflective Thinking
AICPA/AACSB: FN Research / Reflective Thinking
25) The Internal Revenue Code of 1986 is the name of the current income tax code of the United
21) Because the U.S. District Court hears a broader set of cases, decisions by the U.S. District States of America.
Court may be considered to have more authoritative weight than those by the U.S. Court of
Federal Claims. Answer: TRUE
Difficulty: 1 Easy
Answer: FALSE Topic: Tax Law Sources
Difficulty: 1 Easy Learning Objective: 02-04 Describe the legislative process as it pertains to taxation.
Topic: Tax Law Sources Bloom's: Remember
Learning Objective: 02-03 Evaluate the relative weights of the various tax law sources. Accessibility: Keyboard Navigation; Screen Reader Compatible
Bloom's: Remember AICPA/AACSB: FN Research / Reflective Thinking
Accessibility: Keyboard Navigation; Screen Reader Compatible
AICPA/AACSB: FN Research / Reflective Thinking
6 7
Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior Copyright 2020 © McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
written consent of McGraw-Hill Education. written consent of McGraw-Hill Education.
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