. 2. Which of the following is a characteristic of the audit process? a. Most taxpayer audits involve "special" agents. b. Self-employed taxpayers are less likely to be selected for audit than employed taxpayers. c. Less important issues are handled by means of a correspondence audit. d. If a taxpayer disagrees with the IRS auditor's finding, the only resort is to the courts. e. None of these. 3. Social considerations can be used to justify: a. Allowing a credit for child care expenses. b. Allowing excess capital losses to be carried over to other years. c. Allowing accelerated amortization for the cost of installing pollution control facilities. d. Allowing a Federal income tax deduction for state and local sales taxes. e. None of these. S30 1 dam SO 21 4. Which of the following is not an administrative source of tax law? a. Field Service Advice b. Revenue Procedure c. Technical Advice Memoranda d. General Counsel Memorandum e. All of these are administrative sources.sbo 21 0 21 THn Mnd ees ai o 210 dboli 5. If a taxpayer decides not to pay a tax deficiency, he or she must go to which court? Appropriate U.S. Circuit Court of Appeals b.U.S. District Court c. U.S.Tax Court d. U.S. Court of Federal Claims e. None of these a. 6. A taxpayer may not appeala case from which court: a.U.S. District Court. b.U.S. Circuit Court of Appeals. c.U.S.Court of Federal Claims d.Small Case Division of the U.S. Tax Court. e.None of these