QUESTION 10

multiple answer:

IRC 7431(a)(1) provides for damages to a taxpayer

	A.	resulting from an IRS employee's wrongful disclosure of return information
	B.	resulting from an IRS employee's negligent disclosure of a return
	C.	resulting from an employee's unauthorized inspection of return information for the purposes of determining her ex-husband's current income.
	D.	resulting from an unauthorized disclosure that resulted from a good faith, but erroneous, interpretation of IRC 6103.

QUESTION 11

Multiple Answer:

If a taxpayer signs a form 870 agreement form

	A.	he/she waives his/her rights to receive a statutory notice of deficiency
	B.	the agreement is final and he/she is precluded from paying the tax then filing a claim for refund
	C.	he/she may later contest any portion of the agreement provided a payment is made and a timely claim for refund is filed.
	D.	he/she may file a petition in Tax Court within 90 days of signing the form 870

QUESTION 12

If a taxpayer who resides in Connecticut decides to litigate their unagreed tax case in Tax Court via the Small Case Forum (S case) where the judge finds in favor of the government, which court can she appeal her tax court decisions to?

	A.	second circuit court of appeals
	B.	court of federal claims
	C.	she may not appeal; the decision is final
	D.	regular tax court forum