1. Of the following types of regulations, which one(s) have the force and effect of law and which one(s) do not have the force and effect of law: - proposed regulations, legislative regulations, temporary regulations, final regulations, revenue rulings, and revenue procedure.

2. Berry wishes to contest a tax deficiency in federal district court. Of the following actions, which one(s) must be taken? - file a claim for a refund with the IRS - sue for a refund after waiting the prescribed time - pay the tax first - make request for a jury trial

3. . Of the following types of income, which one is used to determine whether a person must file an income tax return? - gross income, adjusted gross income, taxable income, and net income.

4. All of the following are reasons why a canceled debt may not be included in the gross income calculations of a taxpayer,

EXCEPT: A. the taxpayer is individually liable for the debt (i.e., nonrecoruse debt) B. the debt is canceled in a bankruptcy case C. the debt payment would otherwise be deductible D. the taxpayer is insolvent