1. Compare and contrast the characteristics of the three trial courts and map each trial court to its appellate court. Also indicate which trial-level court do taxpayers tend to favor and why?

2. Which of these is not a correct citation to the Internal Revenue Code?

a. Sec. 2(a)(1)(A)

b. Internal Revenue Code Section 2 (a) (1) (A)

c. Section 2(a)(1)(A)

d. 2(a)(1)(A)

3. When can a researcher rely on an editorial opinion expressed in the tax services?

4. Indicate the code section (using proper citation format) and its title that discusses income from discharge of indebtedness?