Questions from Federal Taxation

Q: Which of the trial courts would best serve a taxpayer litigating an

Which of the trial courts would best serve a taxpayer litigating an issue of a technical tax nature? Why?

Q: Specific items of tax authority have different “values” in helping

Specific items of tax authority have different “values” in helping the tax researcher to solve his or her problem. Explain this statement and describe how it applies to the tax research process.

Q: Is a federal district court a national court? How many judges

Is a federal district court a national court? How many judges hear a case brought before a federal district court?

Q: Name the three court case reporters that publish tax and nontax district

Name the three court case reporters that publish tax and nontax district court decisions. Illustrate the elements of a citation that might be found in each reporter. Explain what each part of the cita...

Q: Locate the most recent committee reports associated with each of the following

Locate the most recent committee reports associated with each of the following code sections (if any) using a tax service such as Checkpoint. Give the citation to the committee report, the Public Law...

Q: The rules that govern practice before the IRS are found in Circular

The rules that govern practice before the IRS are found in Circular 230. Discuss what entails practice before the IRS and state which section of Circular 230 contains the definition.

Q: Is the U.S. Court of Federal Claims a national

Is the U.S. Court of Federal Claims a national court? Must a taxpayer go to Washington, D.C. to present a case to this court?

Q: Name the three court case reporters that publish U.S.

Name the three court case reporters that publish U.S. Court of Federal Claims decisions. Illustrate the elements of a citation that might be found in each reporter. Explain what each part of the citat...

Q: Are the U.S. courts of appeals national courts?

Are the U.S. courts of appeals national courts? What type of cases do they hear?

Q: Name the three court case reporters that publish court of appeals decisions

Name the three court case reporters that publish court of appeals decisions. Illustrate the elements of a citation that might be found in each reporter. Explain what each part of the citation means.