Question

1.All of the following are general sources of federal tax law except:

Group of answer choices

b. Treasury Department regulations

d. tax treaties

a. Revenue procedures

c. court decisions

2.

The main reason taxpayers bring their case to the Tax Court is:

Group of answer choices

a. taxpayers can be awarded attorney costs if they win

d. taxpayers do not have to pay their tax deficiency first

b. taxpayers can file their petitions to the court as late as one year after receiving an IRS deficiency notice

c. the Tax Court is not bound by any circuit Court of Appeals decisions

3.

Which of the following is required for the taxpayer to treat an individual as a ‘qualifying child’?

Group of answer choices

b. he/she must have the same principal abode as the taxpayer for more than half the year

d. the taxpayer must provide over half of the child’s support

a. he/she must be the taxpayer’s child

c. he/she is under the age of 19 or is a student under the age of 24

4.

For purposes of determining who must file an income tax return, the dollar requirements apply to:

Group of answer choices

a. gross income

b. adjusted gross income

d. net investment income

c. taxable income

5.

In order for a taxpayer to file as ‘head of household,’ he/she must meet strict requirements. These requirements include the following, except:

Group of answer choices

c. The taxpayer must be legally separated from his/her spouse under a decree of divorce or of separate maintenance.

b. The taxpayer contributes approximately half the cost of maintaining the residence.

a. The taxpayer maintains his/her residence as a household for the dependent.

d. The taxpayer cannot be a nonresident alien.

Answer 1

Answer.1

Option a ie. Revenues procedures is correct answer.

Except this all three are the primary source of federal tax.

Answer.4

Option A is correct.ie Gross income.

• Not everyone is required to file federal taxes.
• Your tax filing status and gross income are the prime determiners of whether or not you need to file.

Answer.2

Option B is correct.ie

taxpayers can file their petitions to the court as late as one year after receiving an IRS deficiency notice

Answer.3

Option C is correct.ie

he/she is under the age of 19 or is a student under the age of 24.