1. A taxpayer instructing her dividend checks to be mailed to her daughter and to use the daughter's social security number to report the dividend income as income on the daughter's tax return violates which doctrine?

A Tax benefit rule. B. Constructive receipt doctrine. C. Assignment of income doctrine. D. Shifting doctrine. E. None of the choices are correct

2. Jim was issued a $500 fee to repair the sidewalk in front of his home. This is:

A Not a tax because it is considered a fine for wear and tear. B. Not a tax because the taxpayer is receiving a specific benefit from the agency collecting the fee. C. Not a tax because it is an optional payment. D. Not a tax because payment is required by town. E. A tax because it is imposed by a government agency.