Pop Quiz 1 - Review May Information

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Email *

What is a stipulation? Mark all that apply *

1 point

A one-sided agreement on fact, issue or law

A two-sided agreement on fact, issue or law

Self-executing after 30 days

Binding for purposes of that trial only

Required

Mark which issues where the Tax Court has jurisdiction if a timely petition is filed *

1 point

Taxpayer underpaid income tax pursuant to a notice of deficiency

Employment classification status for the person doing the work

Trust Fund Recovery Penalty is assessed against taxpayer

Equitable relief IRC 6015 claims denied by IRS or IRS fails to act in time

Whistleblower claims denied by IRS

Required

What is true about impeaching a witness? Mark all that apply. *

1 point

Any witness can be impeached, even by the calling party

A declarant can be impeached only if the declarant is dead

Witnesses can be impeached on certain prior bad acts

Witnesses can be impeached on certain convictions

Required

Which of the following represent taxable gross income? Mark all that apply. *

1 point

$5,000 found on the sidewalk, if kept

$2,000 in interest received from a State of Montana highway bond

$8,000 from sale of a State of Montana highway bond

$100,000 received for punitive damages for physical injury to the body

$250,000 received for physical injury to the body

$25,000 cancellation of credit card debt when taxpayer is insolvent

$1,600 door prize won at the opening of a furniture store

$125 in free coffee and pastries from the employer

$64,000 embezzled from the employer

$1,000,000 Nobel prize transferred before receipt to University of California

Required

Mark all tha that apply when describing hearsay *

1 point

Hearsay is an out of court statement offered to prove truth of the matter

Hearsay may be allowed into evidence under certain circumstances

Hearsay is an out of court statement offered to prove falsity of the matter

Hearsay is usually tested on the Tax Court exam

Option 5

Required

What is true about admission party opponent? Mark all that apply. *

1 point

the statement must be against interest to be admitted

the statement must be made by the party and offered by the opponent

the statement must be made by the party and offered by either party

Required

What is true about recorded recollection hearsay exception? Mark all that apply. *

1 point

Writing to refresh memory must be attempted first and fail

The document can be read into evidence

The document is admitted into evidence

The witness silently reads the writing then attempts to testify from memory

Required

What is true about deductible conservation easement charitable contributions? Mark all that apply. *

1 point

It must be protected in perpetuity

It cannot be subject to legally enforceable restrictions

The gift must be unconditional

Specific information about the donation must be disclosed on the tax return

All of the above

Required

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