1. Andrew received a notice of deficiency from the IRS. Andrew wants to challenge the assessment in court. Andrew does not want to pay the assessment upfront. Andrew's best choice of forum for his lawsuit is Tax Court.

   True

   False

2. Renee received the following forms of economic income:

   * Cash gift of $5,000 from her parents.

   * Stock she owns in General Electric increased in value by $15,000.

   * Collected $12,000 in unemployment benefits.

   * Won $2,000 in a lottery scratch-off game,

   Renee will recognize $14,000 of taxable income from the above transactions.

   True

   False

3. Which of the following is not considered a secondary authority?

   		Tax Court case.
   		Textbook.
   		Tax service.
   		Tax article.
   		None of the choices are correct.