44. Barbara Bigsby filed her 2016 Form 1040 on April 15, 2017, but did not pay her tax liability of $3,000. On June 15, 2018, she paid the tax in full. In 2017, Barbara discovered additional deductions for 2016 that will result in a refund of $1,000. To receive her refund, Barbara must file an amended income tax return by: a. April 15, 2020 b. June 15, 2018 c. April 15, 2018 d. June 15, 2020 45. What are the two Congressional Committees that have primary responsibility for the drafting of tax bills? a. Senate Ways and Means and the House Finance Committees. b. House Ways and Means and the Senate Finance Committees. c. House Tax and the Senate Revenue Committees. d. House Revenue and the Senate Revenue Committees. 46. Which of the following is an example of a primary source of law? a. Citators. b. Periodicals. c. Commercial tax services. d. None of the above. 47. Which of the following is most likely to help explain the intent of Congress when it enacts tax legislation? a. Committee Reports. b. Internal Revenue Code. c. Income Tax Regulations. d. IRS Letter Rulings. 48. Taxpayers are allowed to take the larger of their itemized deductions or the standard deduction. True False