Which of the following are True and why (please give a brief explenation)?

____ 1. Revenue Rulings issued by the National Office of the IRS carry the same legal force and effect as Regulations.

____ 2. A taxpayer must pay any tax deficiency assessed by the IRS and sue for a refund to bring suit in the U.S. District Court.

____ 3. In 2016, Slara is 69 and single. If she has itemized deductions of $7,200, he should not claim the standard deduction alternative

____ 4. After her divorce, Janit continues to support her ex-husbands mother, Su, who does not live with her. Janit cannot claim Su as a dependent. ____ 5. When the kiddie tax applies and the parents are divorced, the applicable parent (for determining the parental tax) is the one with the greater taxable income.