1. When a taxpayer applies for a Taxpayer Assistance Order, which of the following factors is not considered in determining whether a significant hardship exists?

A.. Whether the taxpayer will be able to remain employed.

B.. Past actions and events, such as the prior history of the taxpayer.

C.. Whether the taxpayer will be able to obtain reasonable clothing and/or shoes.

D.. Whether the taxpayer will sustain irreparable damage to his credit rating.

2. In which of the following situations would the Taxpayer Advocate Service be useful?

A.. To contest the merits of a tax liability.

B.. To facilitate the release of a bank levy issued by the state department of revenue.

C.. To assist a terminally-ill taxpayer in securing the release of a bank levy which has prevented

the taxpayer from purchasing life-prolonging medication.

D.. To force a revenue officer to accept a taxpayer's offer in compromise.

3. Which of the following can be handled by the Practitioner Priority Service at the IRS?

A.. A request to release a wage levy issued by a revenue officer.

B.. An inquiry regarding whether the IRS has received tax returns for a given tax period.

C.. A request for subordination of a tax lien.

D.. A request for a change of auditor.