Pop Quiz -Jurisdiction
Determine whether the Tax Court has jurisdiction in each of the following situations (assuming that TP, the petitioner, timely files an appropriate Petition with the Tax Court).
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Does the Tax Court have jurisdiction to determine a deficiency that exceeds the amount of the deficiency of income tax determined in the IRS statutory notice of deficiency? *
1 point
The IRS issues to TP a statutory notice of deficiency with respect to one taxable year. The notice determines an income tax deficiency and also accuracy-related penalties pursuant to §6662(a) and (b)(2). TP petitions the Tax Court to dispute the deficiency amount and the accuracy-related penalties. Does the Tax Court have jurisdiction as to the accuracy-related penalties? *
1 point
TP, who provides tax advice to other persons, received from the IRS a notice and demand for penalty pursuant to §6694(a). TP petitioned the Tax Court to challenge the penalty. Does the Tax Court have jurisdiction if the petition is unrelated to a proceeding under §§6320 and 6330? *
1 point
Following an examination, the IRS determined that individuals who perform services for TP were TPʹs employees during the years in question. Does the Tax Court have jurisdiction to consider whether the individuals are TPʹs employees, and, if so, determine the amount of Subtitle C employment taxes owed by TP as a result of that determination? *
1 point
An IRS revenue agent informed TP, a sole proprietor who employed two individuals, that the agent believed TP underpaid TPʹs §3402 withholding taxes. TP petitioned the Tax Court for a review of the asserted underpayment. *
1 point
The Tax Court determined that TP made an overpayment of tax with respect to the relevant taxable year.  One hundred days have elapsed since the Tax Court decision became final, but the IRS has not refunded the overpayment.  TP seeks a Tax Court order that the IRS refund the overpayment.  Does the Tax Court have jurisdiction? *
1 point
The IRS issues to TP a statutory notice with respect to one taxable year.  The notice determines an income tax deficiency and also an addition to tax pursuant to §6651.  TP petitions the Tax Court to dispute the deficiency amount and the addition to tax.  Does the Tax Court have jurisdiction as to the addition to tax? *
1 point
TP files a petition with the Tax Court to contest a proposed gift tax deficiency based on the IRS valuation of property transferred by gift by TP. Does the Tax Court have jurisdiction with respect to the proposed gift tax deficiency? *
1 point
TP litigated a case in the Tax Court, and TP then appealed the adverse decision.  On appeal, the decision was reversed in part and remanded to the Tax Court for further proceedings. During these further proceedings in the Tax Court, TP moves to dismiss for lack of jurisdiction because the deficiency notice was not timely.  Should the Tax Court grant the motion to dismiss because of lack of jurisdiction? *
1 point
TP files a petition with the Tax Court asserting a refund claim against the United States for overpaid income taxes.  The IRS has not issued a statutory notice of deficiency to TP with respect to the taxable period as to which the refund claim is asserted.  Does the Tax Court have jurisdiction? *
1 point
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