Federal / State Tax Practice Questions:

1. T, F. Federal Tax Legislation originates from the Senate of US. 2. T, F. A private letter ruling by IRS has increased in recent year due to COVID 19 epidemic. 3. T, F. When a tax payer says he[she is unsure when asked if this person is a dependent of yours? You must insist on getting a YES or NO answer. 4. T, F. The United States Tax System is not regressive because it supports higher tax rates for higher income individuals. 5. T, F. A case involving a dispute of $5,000 for a taxable year may be handled by a Small Case procedures of the THE SMALL TAX COURT