Questions from Federal Taxation

Q: The U.S. Tax Court is a national court that

The U.S. Tax Court is a national court that meets in Washington, D.C. Does this mean that the taxpayer and his or her attorney must travel to Washington to have a case heard?

Q: Distinguish among a regular, memorandum, and summary decision of the

Distinguish among a regular, memorandum, and summary decision of the Tax Court.

Q: The U.S. Tax Court is a national court that

The U.S. Tax Court is a national court that hears cases of taxpayers who may appeal to various geographical courts of appeals. How does the Tax Court reconcile the opposite holdings of two or more of...

Q: Find the court decision located at T.C. Summary Opinion

Find the court decision located at T.C. Summary Opinion 2013-21. a. Which court heard the case? b. Who was the judge(s)? c. Which tax year(s) is in question and in what year was the case decided? d. W...

Q: Find the court decision located at T.C. Summary Opinion

Find the court decision located at T.C. Summary Opinion 2015-65. a. Which court heard the case? b. Who was the judge(s)? c. Which tax year(s) is in question and in what year was the case decided? d. W...

Q: Find the court decision located at 108 AFTR 2d 2011-5569

Find the court decision located at 108 AFTR 2d 2011-5569. a. Which court heard the case? b. Who was the judge(s)? c. Which tax year(s) is in question and in what year was the case decided? d. Which co...

Q: Find the court decision located at 2014-2 USTC ¶50

Find the court decision located at 2014-2 USTC ¶50,516. a. Which court heard the case? b. Who was the judge(s)? c. Which tax year(s) is in question and in what year was the case decided? d. Which code...

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

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

Q: The final step in the research process typically involves a memorandum to

The final step in the research process typically involves a memorandum to the client file and/or a letter to the client communicating the results of the research. List the items that should be found i...

Q: Chapters of the Internal Revenue Code are subdivided into subchapters. How

Chapters of the Internal Revenue Code are subdivided into subchapters. How are subchapters identified? What is generally contained in a subchapter?