1. If Paula requests an extension to file her individual tax return, the latest she could file her return without a failure-to-file penalty is:

a. September 15th

b. October 15th

c. August 15th

d. November 15th

e. none of these choices are correct

2. Greg earned $21,500 this year and had $1,500 of federal income taxes withheld from his salary. Assuming that Greg is single, 25 years old, and will have a total tax liability of $1,000 (and thus will receive a $500) refund, he:

a. is required to file a tax return

b. is not required to file a tax return but should file a return anyway

c. is required to file a tax return but should not file because he ohs no tax

d. none of these choices are correct

3. Leslie made a mathematical mistake in computing her tax liability. Which audit program will likely catch Leslie's mistake?

a. DIF System

b. Mathematical correction

c. document perfection

d. information matching

e. none of the choices are correct

4. Which of the following is not considered a primary authority?

a. Tax court case

b. treasury regulation

c. revenue ruling

d. tax service

e. none of the choices are correct

5. Which of the following is not considered a secondary authority?

a. textbook

b. private letter ruling

c. tax article

d. tax service

e. none of the choices are correct

6. Which of the following committees typically initiates tax legislation?

a. house ways and means committee

b. joint conference committee

c. senate finance committee

d. senate tax committee

e. none of the choices are correct

7. Which of the following is not a factor that determines whether a taxpayer is required to file a tax return?

a. filing status

b. taxpayers gross income

c. taxpayers employment

d. taxpayers age

e. none of the choices are correct

8. Corporations are required to file a tax return only if their taxable income is greater than:

a. $0

b. $1,000

c. $600

d. $750

e. none of the choices are correct

9. This year April 15^th falls on a Saturday. Individual tax returns will be due on:

a. april 14th

b. april 15th

c. april 16th

d. april 17th

e. none of the choices are correct

10. Bill filed his 2017 tax return on March 15^th, 2018. The statute of limitations for IRS assessment on Bill's 2017 tax return should end:

a. march 15th, 2020

b. april 15th, 2020

c. march 15th, 2021

d. april 15th, 2021

e. none of the choices are correct