18. 19. An individual may not claim a personal exemption for himself/herself if the individual is eligible to be claimed as a dependent on the return of another person, unless the other person has no filing requirement. A revenue bill becomes law as soon as both the House of Representatives and the Senate pass identical versions of it. For tax years 2018 through 2026, the deductions for personal exemptions has been reduced to zero. 20. Question Number One Twenty true false statements appear below. You must answer all of them. For each statement, insert 'T' or ' in the appropriate space provided on the separate answer sheet 1. The first actual assessment of income tax by the federal government was made pursuant to provisions of the Revenue Act of 1861 2. If one spouse itemizes his/her deductions, the other spouse must also itemize 3. A taxpayer with a qualifying child is not required to claim the qualilying child as a dependent in order to qualify for head of household status, 4. The Sixteenth Amendment was rat fled in 1909 5 For a student to qualify as a dependent, the individual must be a full time student for more than five months of the year in question. B The additional standard deduction for age will not be allowed for an individual who dies before attaining the age of 65 even though the individual would have been age 65 before the end of the year in question. 7. The Internal Revenue Service is a division of the United States Department of the Treasury 8. One principal function of the IRS Oversight Board is the development of tax policy on proposed tax laws 9. For purposes of qualifying for an additional standard deduction amount base on age an individual is deemed to attain age 65 on the day following his/her 65th birthday. 10. The first income tax enacted in colonial America (Massachusetts) used an assumed standard carnings rate and did not require an actual accounting of earned Income 11. Amarried couple must be living together on the last day of the tax year in order to file a joint Form 1040. 12. Revenue bills are usually introduced by the Finance Committee of the United States House of Representatives, 13. A child who provides over one half of his/her own support is not considered to be a qualifying child of another taxpayer for purposes of dependency classification 14. A taxpayer in need of help when dealing with an IRS agent may use the IRS Ombudsman Office to seek relief and assistance. 15 The internal Revenue Code represents secondary authority for federal tax law. 16. A married individual who qualifies as an abandoned spouse may file using the single individual filing status. 17. The United States Constitution contained a clause requiring all direct taxes to be apportioned among the states based
