1. What is the statute of limitations on collection?

2. What is a statutory notice of deficiency and what alternatives does a taxpayer have in responding to it?

3. If a taxpayer files a Tax Court petition, what is the consequence of not addressing an item in the notice of deficiency?

4. Explain how a statutory notice of deficiency is rescinded.

5. If a taxpayer's administrative claim for refund is denied by the IRS, how long does the taxpayer have to file suit in court?

6. What factors should a taxpayer consider when filing a claim for refund?

7. Describe a protective claim for refund.

8. What is a deposit in the nature of a cash bond and what is the effect of making such a deposit?

9. When will a civil fraud penalty be imposed?

10. What are some examples of reasonable cause?

11. How is the accuracy related penalty applied?

12. What is a tax lien how does it arise and how long does it last?

13. What is transferee liability and how does it arise?

14. What effect does a bankruptcy filing have on the IRS collection of tax debts?

15. What is the IRS' right of redemption?

16. What is the statute of limitations on assessment if a taxpayer commits fraud? Who has the burden of proving that fraud?

17. Describe the three main types of examinations W&I and SBSE taxpayers are subject to.

18. At what point or points in the deficiency procedures can a taxpayer bring a case before the Appeals Division of the IRS?

19. When is a Tax Court decision final and of what significance is that determination?

20. What must a taxpayer do prior to filing a suit for refund?

21. When can the IRS abate the interest due on a tax deficiency?

22. What is a tax levy and how is it made?

23. What is the Appeals conference of right?

24. What is the effect of signing a Form 870?

25. What is the difference between a discharge and a release of a federal tax lien?