1. Molly filed her 2019 federal income tax return on May 22, 2020 (she had asked for and received an extension).At

what date can she safely discard supporting documentation for her return?What if she had filed on March 30,

2020?

2.Billy earned $5,000 of wage income in 2019.His employer did not withhold any federal income tax.In 2019 Billy

also earned $57,000 from illegal activities and $2,700 from gambling.Because his wage income was so low, Billy

did not file a 2019 return.Comment on Billy's decision and possible outcomes.

3.Name four major categories of tax law sources.Which three have the "full force and effect" of law?

4.Name the three courts in which a taxpayer may challenge (or defend against) the IRS.