Questions from Federal Taxation


Q: How does one petition the Supreme Court to hear one’s tax case

How does one petition the Supreme Court to hear one’s tax case?

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Q: Differentiate between the Supreme Court’s overturning of a lower court’s decision and

Differentiate between the Supreme Court’s overturning of a lower court’s decision and its denial of a writ of certiorari.

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Q: Name the four court case reporters that publish Supreme Court decisions.

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

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Q: Discuss the precedential value of a court of appeals decision. Which

Discuss the precedential value of a court of appeals decision. Which court of appeals decisions are most important to a specific taxpayer?

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Q: Step 5 in the tax research process is concerned with reaching a

Step 5 in the tax research process is concerned with reaching a conclusion or making a recommendation. If one has not found a clear answer to a tax research problem, how is a conclusion or recommendat...

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Q: Who has the burden of proof in most cases involving the tax

Who has the burden of proof in most cases involving the tax law? Why?

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Q: What is an IRS announcement? When is it used? In

What is an IRS announcement? When is it used? In your opinion, could a tax practitioner rely on an IRS announcement as authority for a tax return position?

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Q: Each subtitle of the Internal Revenue Code contains several chapters. How

Each subtitle of the Internal Revenue Code contains several chapters. How are chapters identified? What generally is included in a chapter of the code?

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Q: The U.S. Tax Court has undergone an evolution since

The U.S. Tax Court has undergone an evolution since it was founded. What happened to its structure in 1926, 1943, and 1969, respectively?

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Q: How many judges sit on the U.S. Tax Court

How many judges sit on the U.S. Tax Court? What is the length of time of the appointment of each judge?

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