Theterm“petitioner”isasynonymfor“defendant.” True False False ANSWER: RATIONALE:Theterm“petitioner”isasynonymfor“plaintiff.” TheU.S.TaxCourtmeetsmostofteninWashington,D.C. True False False ANSWER: RATIONALE:TaxCourtjudgestraveltovariouscities. Thereare11geographicU.S.CircuitCourtofAppeals. True True ANSWER: Thefollowingcitationiscorrect:LarryG.Mitchell,131T.C.215(2008). True True ANSWER: TheIRSissuesanacquiescenceornonacquiescenceonlyforregularTaxCourtdecisions. True False False ANSWER: RATIONALE:After1990,theIRSissuesitsacquiescenceprogramforotherciviltaxcases. True False ANSWER: RATIONALE:Themostrecentitemtakesprecedence. AU.S.DistrictCourtisthelowesttrialcourt. True True ANSWER: Theresearchprocessshouldbeginwithataxservice.
Theterm“petitioner”isasynonymfor“defendant.” True False ANSWER: False RATIONALE:Theterm“petitioner”isasynonymfor“plaintiff.” TheU.S.TaxCourtmeetsmostofteninWashington,D.C. True False ANSWER: False RATIONALE:TaxCourtjudgestraveltovariouscities. Thereare11geographicU.S.CircuitCourtofAppeals. True ANSWER: True Thefollowingcitationiscorrect:LarryG.Mitchell,131T.C.215(2008). True ANSWER: True TheIRSissuesanacquiescenceornonacquiescenceonlyforregularTaxCourtdecisions. True False ANSWER: False RATIONALE:After1990,theIRSissuesitsacquiescenceprogramforotherciviltaxcases. True False ANSWER: RATIONALE:Themostrecentitemtakesprecedence. AU.S.DistrictCourtisthelowesttrialcourt. True ANSWER: True Theresearchprocessshouldbeginwithataxservice.
Test-Bank-South-Western-Federal-Taxation-2015-18th-Edition-Smith.docx