JavaScript isn't enabled in your browser, so this file can't be opened. Enable and reload.
Practice & Procedure Pop Quiz #2
Sign in to Google
to save your progress.
Learn more
* Indicates required question
Email
*
Your email
A and B, whose lakeshore vacation homes adjoin one another and suffer a significant loss of lake frontage in a storm. A and B are not related TPs. Each received a notice of deficiency disallowing the casualty loss. May they file a joint petition?
*
1 point
Yes
No
TP files a petition and says he was unsettled by his recent divorce and unable to pay his taxes. The petition has no other allegations of error by the IRS. The IRS files a motion to dismiss for failure to state a claim upon which relief can be granted. Should the TC rule in favor of the IRS?
*
1 point
Yes
No
What is the effect if a TC petition is silent on one or more issues raised in the NOD?
*
1 point
Your answer
Prior to TC trial the IRS requests admissions from the TP. TP cannot recall the information requested. May TP respond by asserting a lack of knowledge? Check all that apply
*
1 point
If TP can’t obtain the info readily
Only if TP has made reasonable inquiry
TP must always answer admission requests
Required
After TP has filed a petition, how long does IRS have to file an answer?
*
1 point
45 days
60 days
90 days
180 days
After IRS files an answer how many days does TP have to file a reply?
*
1 point
45 days
60 days
90 days
180 days
How many days before calendar call must formal discovery end?
*
1 point
45 days
60 days
90 days
180 days
How can TP assure a petition will be deemed timely filed if TP cannot physically deliver the petition to the Court and if the last date for timely filing is imminent? Check all that apply:
*
1 point
Electronic filing
Facsimile
Using the §7502 timely mailing is timely filing rules
Using USPS certified mail
Using approved private delivery services
Required
The IRS issues a NOD to X Corporation – it failed to pay state franchise taxes and its corporate charter was forfeited. May X Corp maintain a TC proceeding?
*
1 point
Yes
No
TP is convicted of §7201 willful attempt to evade or defeat tax. Is TP collaterally estopped from challenging a §6663 penalty?
*
1 point
Yes
No
Send me a copy of my responses.
Submit
Clear form
Never submit passwords through Google Forms.
reCAPTCHA
Privacy
Terms
This form was created inside of Compass Tax Educators.
Report Abuse
Forms
