RATIONALE:AjurytrialisavailableonlyinaU.S.DistrictCourt. AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.DistrictCourt. True False True ANSWER: tax RATIONALE:The ArizonaisinthejurisdictionoftheEighthCircuitCourtofAppeals. True False False ANSWER: RATIONALE:ArizonaisinthejurisdictionoftheNinthCircuit. TexasisinthejurisdictionoftheSecondCircuitCourtofAppeals. True ANSWER: RATIONALE:TexasisinthejurisdictionoftheFifthCircuit. TheGolsenrulehasbeenoverturnedbytheU.S.SupremeCourt. True False ANSWER: RATIONALE:TheGolsenruleisfollowedbytheU.S.TaxCourt. True False True ANSWER: The“petitioner”referstothepartyagainstwhomasuitisbrought. True False ANSWER: brought. RATIONALE:The“defendant”isthepartyagainstwhomasuitis
RATIONALE:AjurytrialisavailableonlyinaU.S.DistrictCourt. AtaxpayermustpayanytaxdeficiencyassessedbytheIRSandsueforarefundtobringsuitintheU.S.DistrictCourt. True False ANSWER: True RATIONALE:The tax ArizonaisinthejurisdictionoftheEighthCircuitCourtofAppeals. True False ANSWER: False RATIONALE:ArizonaisinthejurisdictionoftheNinthCircuit. TexasisinthejurisdictionoftheSecondCircuitCourtofAppeals. True ANSWER: RATIONALE:TexasisinthejurisdictionoftheFifthCircuit. TheGolsenrulehasbeenoverturnedbytheU.S.SupremeCourt. True False ANSWER: RATIONALE:TheGolsenruleisfollowedbytheU.S.TaxCourt. True False ANSWER: True The“petitioner”referstothepartyagainstwhomasuitisbrought. True False ANSWER: RATIONALE:The“defendant”isthepartyagainstwhomasuitis brought.
Test-Bank-South-Western-Federal-Taxation-2015-18th-Edition-Smith.docx