QUESTION 13

Multiple answer:

Which of the following courts is an Article I court where the judge's term is limited to 15 years?

	A.	US District Courts
	B.	US Supreme Court
	C.	US Tax Court
	D.	US Court of Federal Claims

QUESTION 14

T/F

With respect to a claim for refund, the taxpayer may not file suit once two years have passed from the date of the notice of disallowance was mailed or the taxpayer's waiver of the notice of disallowance was filed.

True

False

QUESTION 15

With respect to taxes there is a distinction between a federal tax "payment" and a federal tax "deposit". Identify the true statement:

	A.	A tax "payment" earns interest whereas a tax "deposit" does not.
	B.	If the taxpayer erroneously makes a tax payment where no tax liability actually exists, the payment may not be considered an overpayment.
	C.	A tax payment is refundable only if the taxpayer files a return within 2 years of the tax payment.
	D.	A deposit is refundable to the taxpayer at any time, but a payment is subject to the statute of limitations.

QUESTION 16

If two similar cases are governed by conflicting Court of Appeals precedent, the "Golsen rule" (court decision) allows the possibility of inconsistent Tax Court decisions, even if the two cases are decided by the same Tax Court judge.

True

False