True or False questions:

1. If the taxpayer does not agree with the deficiency asserted by the IRS in a 90-day letter, then the taxpayers only recourse then is to file a lawsuit in one of the courts in which tax litigation is conducted.

2. An assessment of a federal income tax claim by the IRS must generally be made within five years of the later of the date that the return was actually filed or the unextended due date of the return.

3. All taxes must be collected within ten years after a timely assessment has been made unless the collection period is extended by a taxpayer agreement.

4. The periods for assessments of taxes and for collections of taxes are set by statute and cannot be extended by a taxpayer agreement.

5. The client confidentiality privilege rules for non-attorney authorized tax practitioners are exactly the same as those rules for attorney tax practitioners.

Thank you!