1. Jackies return was selected for audit because she did not report her salary (from her Form W-2 from her employer) on her tax return. Which IRS program likely identified Jackies oversight?

a. DIF System

b. Document perfection

c. Information matching

d. Mathematical correction

e. None of these choices is correct

2. Which of the following is not considered a primary authority

a. Supreme Court case

b. Tax law review article

c. regulation

d. internal revenue code

e. none of these choices

3.Which of the following committees is not involved in enacting tax legislation?

a. House ways and means committee

b. house tax committee

c. senate finance committee

d. joint conference committee

4. Which of the following has the highest authoritative weight?

a. internal revenue code

b. regulation

c. revenue ruling

d. revenue procedure

e. private letter ruling

5. Which of the following items is most commonly used to check the status of a court case?

a. private letter ruling

b. dictator

c. revenue ruling

d. tax digest

e. determination letter

6. The Statements on Standards for Tax Services (SSTS) and Code of Professional Conduct provide professional standards for tax professionals and were issued by which of the following organizations?

a. IRS

b. AICPA

c. Congress

d. U.S. Treasury

7.Meeting which of the following standards for tax return positions would allow both taxpayers and tax practitioners to avoid a penalty with respect to a tax return position?

a. supreme authority

b. reasonably probable

c. significant authority

d. realistic possibility

e. substantial authority

8. The tax return filing requirements for individual taxpayers depend on the taxpayers gross income.

true or false?

9. The "30-day" letter gives the taxpayer the opportunity to pay the proposed tax adjustment or file a petition in the U.S. District Court to hear the case.

True or false ?

10. Private Letter Rulings have less authoritative weight than Revenue Rulings.

True or false?