1- An individual might be incarcerated upon a conviction for:

	a.	Filing a tax refund claim that the Tax Court denies.
	b.	Using an improper appraisal to compute a tax deduction.
	c.	Failure to pay to the Treasury one pay periods withholdings from employees.
	d.	Committing criminal tax fraud.

2- Concerning the penalty for civil tax fraud:

	a.	The burden of proof is on the taxpayer to establish that no fraud was committed.
	b.	Fraud is defined in Code 6663(b) and (f).
	c.	Fraudulent behavior is more than mere negligence on the part of the taxpayer.
	d.	The penalty is 100% of the underpayment.

3- If a formal employee wants to give information to the IRS about shady tax dealings about the employer when the disputed amount is $500,000, the best approach is to use the:

	a.	Whistleblower Program.
	b.	Informants program.
	c.	Neither a. nor b.
	d.	Either a. or b. but not both.