Your friend, Sean, owes $8,000 for his 2022 federal income taxes. He tells you he doesn't plan on flling or paying that amount until February 11,2024 , when he can collect on his Brown's Super Bowl bet. (That's about 9.8 months late). You teli him he necds to win more than $8,000 because of Failure to File and Failure to Pay Penalties. How much are the Failure to File and Failure to Pay pinalties respectively? $1.800,$800 $2.000;$400 $1,800;$400 31960,5392 Your client, a star Slovenian basketball player, is getting tired of the U.S. taxing his income for kames he plays in Toronto Canada. He doesnt want to sit out those games due to "load management;" but he does have the following objectives: He's short on cash ind doesn't want to pay his deficiency in advance, and petition the IRS for a refund He doesn't trust juries, because he thinks they II resent his muiti-million dollar contract He wants the ability to appeal if he loses at the trial court level What court offers the best option for his case against the IRS? The U.S. Court of Claims The U.S. District Court for the district where he plays his home games There's no trial court in which he can achieve all three objectives The U.S. Tax Court 2. 1 point After an audit, the IRS has determined that there is a deficiency of $100,000 of tax on your income tax return. You'vedecided you definitely want a jury trial because you think the jury will understand the $300,000 medical expense deduction you took for that therapeutic swimming pool. But you want the right to appeal a judgment against you if you get the 'wrong' jury; and you do NoT want to pay the tax in advance before suing for a refund. In what court should you bring your case? The US. Gth Circuit Court of Appleals The U. Tax Court in Cleveland The U.5. District Court for the Northern District of Ohio There is no court in which all your objectives can be met