Question 1

District Court judges hearing tax cases are tax specialists.

Accepted Answer

A) True 
 B)False

Question 2

An appeal from any of the Circuit Courts of Appeals is to the:

Accepted Answer

A)  U.S. District Court
B)  U.S. Court of Federal Claims
C)  Court of Appeals for the Federal Circuit
D)  U.S. Supreme Court

Question 3

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.

Accepted Answer

A) True 
 B)False

Question 4

In a court case, "dictum" or "dicta" is:

Accepted Answer

A)  a statement or remark that is not necessary to support the court's decision
B)  the legal concept that bars relitigation on the same set of facts
C)  a judgment that reverses the determination of a jury
D)  none of these are correct

Question 5

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

Accepted Answer

A)  S.Ct.
B)  U.S.
C)  AFTR2d
D)  The government does not print Supreme Court cases.

Question 6

Judicial decisions constitute a primary source of the tax law.

Accepted Answer

A) True 
 B)False

Question 7

A "writ of certiorari" is:

Accepted Answer

A)  the process by which the Supreme Court agrees to review a lower court decision
B)  a judgment notwithstanding the verdict
C)  the procedure for determining if the authorities can hold an individual in custody
D)  a reversal of the prior decision of a court

Question 8

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Accepted Answer

A) True 
 B)False

Question 9

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

Accepted Answer

A)  the Tax Court Small Cases Division
B)  the District Courts and U.S. Court of Federal Claims
C)  the U.S. Courts of Appeal
D)  all of these are correct

Question 10

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Accepted Answer

A) True 
 B)False

Question 11

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Accepted Answer

A) True 
 B)False

Question 12

The citation ABC v. U.S, 967 U.S. 567 (2012)  tells the tax researcher that this is a decision by which court?

Accepted Answer

A)  District Court
B)  Tax Court
C)  Supreme Court
D)  Court of Appeals

Question 13

An appeal from the Tax Court is to the:

Accepted Answer

A)  U.S. Court of Appeals where the taxpayer is located
B)  District Court where the taxpayer is located
C)  U.S. Court of Federal Claims
D)  Supreme Court

Question 14

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

Accepted Answer

A)  when the IRS uses statistics to recreate income
B)  when the taxpayer introduces credible evidence
C)  when the liability is a penalty or addition to tax
D)  all of these are correct

Question 15

The U.S. Court of Federal Claims is a trial-level court.

Accepted Answer

A) True 
 B)False

Question 16

The citation ABC v. U.S., 375 F.2d. 456 (1992)  tells the tax researcher that this is a decision by which court?

Accepted Answer

A)  a U.S. District Court
B)  the Tax Court
C)  a U.S. Circuit Court of Appeals
D)  none of these are correct

Question 17

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

Accepted Answer

A)  the Supreme Court
B)  the District Courts
C)  the U.S. Court of Federal Claims
D)  the U.S. Tax Court

Question 18

Where are current U.S. Court of Federal Claims decisions published?

Accepted Answer

A)  West's U.S. Court of Federal Claims reporter (Fed. Cl.) 
B)  West's Federal Reporter, Third Edition (F.3d.) 
C)  West's Federal Supplement series (F. Supp.) 
D)  none of these are correct

Question 19

Which statement is CORRECT regarding the United States Tax Court?

Accepted Answer

A)  The Tax Court will hear any federal case.
B)  The Tax Court is an appeals court.
C)  The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer.
D)  None of these are correct.

Question 20

Either the taxpayer or the IRS may initiate legal proceedings in the federal court system.

Accepted Answer

A) True 
 B)False

Exam 5: Judicial Interpretations

Which statement is CORRECT regarding the United States Tax Court?

Correct AnswerverifiedShow Answer

Where are current U.S. Court of Federal Claims decisions published?

Correct AnswerverifiedShow Answer

Judicial decisions constitute a primary source of the tax law.

Correct AnswerverifiedShow Answer

District Court judges hearing tax cases are tax specialists.

Correct AnswerverifiedShow Answer

The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?

Correct AnswerverifiedShow Answer

Which reporter is the official, government reporter for U.S. Supreme Court tax cases?

Correct AnswerverifiedShow Answer

A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of the Court.

Correct AnswerverifiedShow Answer

In which of the following courts does the taxpayer have to pay first and then sue for a refund?

Correct AnswerverifiedShow Answer

The U.S. Court of Federal Claims is a trial-level court.

Correct AnswerverifiedShow Answer

In a court case, "dictum" or "dicta" is:

Correct AnswerverifiedShow Answer

Either the taxpayer or the IRS may initiate legal proceedings in the federal court system.

Correct AnswerverifiedShow Answer

The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?

Correct AnswerverifiedShow Answer

A "writ of certiorari" is:

Correct AnswerverifiedShow Answer

Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).

Correct AnswerverifiedShow Answer

District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.

Correct AnswerverifiedShow Answer

In which of the following courts would a taxpayer want to argue an "emotional issue" rather than a "technical" issue?

Correct AnswerverifiedShow Answer

Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:

Correct AnswerverifiedShow Answer

Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making its decisions.

Correct AnswerverifiedShow Answer

An appeal from any of the Circuit Courts of Appeals is to the:

Correct AnswerverifiedShow Answer

An appeal from the Tax Court is to the:

Correct AnswerverifiedShow Answer

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