1. Which of the following types of searches on Thomson Reuters Checkpoint Edge would be the quickest way to find Revenue Procedure 2019-1?

a. Keyword Search

b. Citation Search

c. Table of Contents Search

d. Index Search

2. Final U.S. federal tax regulations are published in which of the following?

Select one or more:

a. The Code of Federal Regulations (CFR)

b. The Internal Revenue Bulletin (IRB)

c. The Federal Register

d. The U.S. Code (USC)

3.The U.S. Treasury Departments rules of conduct for practicing before the Internal Revenue Service are called

a. Circular 230.

b. Statements on Standards for Tax Services.

c. Revenue Procedures.

d. the Tax Practitioners Handbook

4. The citation Rev. Proc. 2000-4, 2000-1 C.B. 331, refers to which of the following?

Select one:

a. A Revenue Procedure that can be found at page 331 of the 2000-1 volume of the Cumulative Bulletin

b. A Revenue Proclamation that can be found at page 331 of the 2000-4 volume of the Cumulative Bulletin

c. A Revenue Procedure that can be found at page 331 of the 2000-4 volume of the Cumulative Bulletin

d. A Revenue Proclamation that can be found at page 331 of the 2000-1 volume of the Cumulative Bulletin

5. Which of the following types of decisions of the U.S. Tax Court can be appealed?

Select one or more:

a. a. Memorandum decision

b. Summary opinion

c. Regular decision

d. All of these

6. A tax treaty between the United States and a foreign country must be approved by a two-thirds vote of the members of the U.S. House of Representatives.

Select one:

True

False

7. The phrase cert. denied in a case citation means that the U.S. Supreme Court agrees with the decision another court made in the case.

Select one:

True

False

8. Circular 230 provides that a tax practitioner giving written advice on a federal tax matter must not take into account the possibility that the matter will not be audited or raised on audit.

Select one:

True

False