The federal income tax is an example of a:

Multiple Choice

Flat tax structure.

Progressive rate structure.

Proportional rate structure.

Regressive rate structure

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Circular 230:

Multiple Choice

Establishes penalties for failure to comply with its provisions.

Applies to all individuals who do not use the services of a paid tax preparer.

Applies only to preparation of tax returns by paid preparers.

States that paid preparers can be paid for tax services by cashing a client's IRS refund check.

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Which of the following would disqualify a taxpayer from filing a Form 1040EZ?

Multiple Choice

Has total taxable income under $100,000.

Has no dependents.

Be age 68 and not blind.

Has interest income less than $1,500