(You must answer all parts)

Question 1

A) Why is a thorough knowledge of tax law sources important to a professional tax practitioner?

B) May a taxpayer claim a dependency exemption for a person if the taxpayer provides 50% or less of the persons support. If so, under what circumstances?

C) In general what factors determine who must file a federal income tax return? Is an individual required to file a tax return if he or she owes no tax? If an individual is not required to file a federal income tax return, are there situations in which the individual might want to file. Explain.

D) Wanda is a single parent who maintained a household for her unmarried son Jordan, age 19, who worked full-time and earned $16,000. Wanda provided about 40% of Jordans support but provided all the expenses of maintaining the household. What is Wandas 2015 tax filing status?

Thank you!