QUESTION 1 The effective tax rate, in general, provides a better representation of the tax burden of the taxpayer than the average tax rate. True False

QUESTION 2 Office inspections are the most common type of IRS audit. True False

QUESTION 3 The doctrine of constructive receipt is more a matter for cash contributors True False

QUESTION 4 In accordance with the Declaration on Standards for Tax Services No. 1, a tax professional can recommend a tax refund position: a-If the position is frivolous and revealed in the tax return. b-If the position complies with the rules imposed by the applicable tax authority. c-Only if the position meets the "most likely not" standard. d-Only if the position complies with the "clear and convincing evidence" standard. e-None of those.

QUESTION 5 Common examples of taxes for consumption, include taxes imposed on airline tickets and gasoline. True False