Jack has not filed his tax returns for the last five years but believes he is due refunds for several

of those years. If Jack was due a refund on any return not filed, he generally must file within

how many years from the date the return was originally due to get that refund?

a) 2 years

b) 3 years

c) 4 years

d) 5 years

Gary e-filed his return early in the season and was anxiously anticipating a nice refund.

However, when he received his refund check, it wasn't for the full amount. Which of the

following is incorrectly listed as a reason Gary's refund may have been reduced?

a) Past-due child support

b) Debts to another federal agency or state tax

c) Delinquent student loans

d) Delinquent personal debts

Gina is a single parent whose only child got married and moved out in October. When she

filed her return, she discovered she could no longer claim her child as a dependent nor could

she file as Head of Household. Because she didn't change her federal withholding, she now

has a sizable balance due on her return. Which of the following statements is true if Gina elects

to use the installment agreement with the IRS?

a) She will not owe any interest or a late payment penalty on the tax not paid by the due date.

b) She will still owe interest and a late payment penalty on the tax not paid by the due date.

c) She will only owe interest on the tax not paid by the due date.

d) She will only owe a late payment penalty on the tax not paid by the due date.