1. Jane received a collection notice from the IRS for unpaid employment taxes owed by her coffee shop. a) Which operating division in the IRS sent her the notice? b) If the IRS has to send an employee to her business to talk about collection matters, what is the title of that IRS employee?

2. John's hospital wants pre-approval from the IRS on the tax consequences of a possible investment. a. What type of guidance does the hospital need to request from the IRS? b. What office is responsible for writing this guidance? c. Can other taxpayers rely on the IRS guidance received by the hospital for planning their transactions?

3. John's hospital is going to be audited for its income taxes for 2016. a. Which IRS operating division would conduct the audit of the hospital? b. What is the title of the IRS employee who will come to the hospital to perform the audit?

These are separate questions