1-Which federal trial court(s) require payment of tax prior to filing a petition?

2-Which federal trial court(s) require petitioning within 90 days of the statutory notice of deficiency?

3-The U.S. Circuit Court of Appeals (Regional) hears cases from which two federal trial courts?

4-List the three the categories for primary source of tax law and provide at least one example for each category.

5-Describe the rules on the taxation of cancellation of debt

6-Provide a list of the categories of expenses that are deductible as itemized deductions.

7-Describe the taxation of damages for physical injury and non-physical injury.

8-Determine the net income if Ofelia rented a property that was used as personal for 20 days and rented for 30 days using the tax court method. Rental income $3,500; Interest and Taxes $2,000; Depreciation $5,000; and Other expenses $1,000.

9-Provide the dependency tests for qualifying child and the dependency tests for qualifying relative