1. An appeal from the Tax Court is to the:
a. U.S. Court of Appeals where the taxpayer is located.
b. District Court where the taxpayer is located.
c. U.S. Court of Federal Claims
d. Supreme Court
2. If taxpayers choose not to pay a tax deficiency, then they must petition which court?
a. the District Court
b. the U.S. Court of Federal Claims
c. the Tax Court
d. the U.S. Court of Appeal
3. In which of the following courts does the taxpayer have to pay first and then sue for a refund?
a. the Tax Court Small Cases Division
b. the District Courts and U.S. Court of Federal Claims
c. the U.S. Courts of Appeal
d. All of the above.
4. A decision of which of the following court(s) cannot be found in RIA‘s American Federal Tax Reports (AFTR or
AFTR2d)?
a. the District Courts
b. the Tax Court
c. the Supreme Court
d. the U.S. Court of Federal Claims
e. Only (b) and (c).
5. In Walter H. Johnson, 34 TCM 1056, ‘34’ stands for the:
a. year of decision
b. page number
c. volume number
d. paragraph number
6. Decisions of which court(s) are published by West Publishing Company in its Federal Supplement (F.Supp.)
Series?
a. District Courts
b. U.S. Court of Federal Claims
c. U.S. Courts of Appeal
d. All of the above
7. In which of the following courts would a taxpayer want to argue an “emotional issue” rather than a “technical”
issue?
a. the Supreme Court
b. the District Courts
c. the U.S. Court of Federal Claims
d. the U.S. Tax Court
8. Which statement is CORRECT regarding the United States Tax Court?
a. The Tax Court will hear any Federal case.
b. The Tax Court is an appeals court.
c. The Tax Court must follow decisions of the District Court with jurisdiction over the taxpayer.
d. None of the above statements are correct.
9. A taxpayer who loses in the Small Cases Division of the Tax Court may appeal directly to the:
a. Appellate division of the IRS.
b. District Court in the taxpayer’s circuit.
c. U.S. Court of Appeals in the taxpayer’s circuit.
d. Decisions in the Small Cases Division cannot be appealed.
10. Which of the following is a secondary court reporter?
a. USTC
b. U.S.
c. F.Supp.
d. F.2d.
e. None of the above.
11. Examples of instances where the burden of proof is on the government, rather than on the taxpayer, include:
a. when the IRS uses statistics to recreate income.
b. fraud with intent to evade tax.
c. cases involving corporations with a net worth exceeding $7 million.
d. only (a) and (b).
12. Under the Golsen rule, the Tax Court must:
a. compute the tax liability due the government.
b. reach the same decision in each region of the county.
c. follow the Court of Appeals that has direct jurisdiction over the taxpayer.
d. None of the above.
13. Tax Court Memorandum decisions can be located in which of the following reporters?
a. USTC
b. AFTR2d
c. the Tax Court of the United States Reports (T.C.)
d. None of the above
14. Which reporter is the official, government reporter for U.S. Supreme Court tax cases?
a. S.Ct.
b. U.S.
c. AFTR2d
d. The government does not print Supreme Court cases.
15. When a Tax Court decision is said to be entered under Rule 155, it means:
a. the Court computed the refund due the taxpayer.
b. the Court reaches a decision without calculating the tax.
c. the Court must follow the Court of Appeals that has direct jurisdiction over the taxpayer.
d. the case cannot be appealed.
16. An appeal from any of the Circuit Courts of Appeals is to the:
a. U.S. District Court.
b. U.S. Court of Federal Claims.
c. Court of Appeals for the Federal Circuit.
d. U.S. Supreme Court.
17. In a court case, “dictum” or “dicta” is:
a. a statement or remark that is not necessary to support the court’s decision.
b. the legal concept that bars relitigation on the same set of facts.
c. a judgment that reverses the determination of a jury.
d. none of the above.
18. A “writ of certiorari” is:
a. the process by which the Supreme Court agrees to review a lower court decision.
b. a judgment notwithstanding the verdict.
c. the procedure for determining if the authorities can hold an individual in custody.
d. a reversal of the prior decision of a court.
19. The United States Tax Cases reporter is published by:
a. RIA.
b. CCH.
c. West Publishing.
d. the Government Printing Office (GPO).
20. The citation ABC v. U.S., 375 F.2d. 456 (1992) tells the tax researcher that this is a decision by which court?
a. a U.S. District Court
b. the Tax Court
c. a U.S. Circuit Court of Appeals
d. Only (a) and (b)
21. The citation ABC v. U.S, 967 U.S. 567 (2012) tells the tax researcher that this is a decision by which court?
a. District Court
b. Tax Court
c. Supreme Court
d. Court of Appeals
22. Which of the following statements is CORRECT regarding the U.S. Court of Federal Claims?
a. It hears monetary claims against the Federal government, including tax refund claims.
b. It is a national court based in Washington, D.C.
c. It must apply the law in of the U.S. Court of Appeals in the taxpayer’s circuit.
d. All of the above statements are correct.
e. Only (a) and (b) are correct.
23. In which of the following courts is a jury trial available?
a. U.S. District Courts
b. Tax Court
c. U.S. Court of Federal Claims
d. All of the above.
24. Which of the following statements is INCORRECT regarding headnotes and case briefs?
a. Headnotes are usually inserted at the beginnig of a case by the court reporter editors.
b. Headnotes help researchers quickly determine if a case is relevant.
c. Case briefs are a summary of a case identifying the facts, issue, holding and analysis.
d. All of the above statements are correct.
25. Where are current U.S. Court of Federal Claims decisions published?
a. West’s U.S. Court of Federal Claims reporter (Fed. Cl.)
b. West’s Federal Reporter, Third Edition (F.3d.)
c. West’s Federal Supplement series (F. Supp.)
d. None of the above.
26. Either the taxpayer or the IRS may initiate legal proceedings in the Federal court system.
a. True
b. False
27. Judicial decisions constitute a secondary source of the tax law.
a. True
b. False
28. The common form of legal citation is as follows: case name, volume number, page number, reporter abbreviation.
a. True
b. False
29. The two levels of appellate courts in the Federal court system are the U.S. Courts of Appeals and the U.S. Supreme
Court.
a. True
b. False
30. In most tax cases, the Internal Revenue Code places the burden of proof on the government.
a. True
b. False
31. The Tax Court was formerly known as the Board of Tax Appeals.
a. True
b. False
32. District Court judges hearing tax cases are tax specialists.
a. True
b. False
33. A regular Tax Court decision generally involves a new or unusual point of law, as determined by the Chief Judge of
the Court.
a. True
b. False
34. The Small Cases Division of the Tax Court can only hear cases involving a disputed deficiency, including penalties,
of $15,000 or less.
a. True
b. False
35. The U.S. Court of Federal Claims is a trial-level court.
a. True
b. False
36. There are 11 Circuit Courts of Appeals in the Federal court system.
a. True
b. False
37. The appellant is the party who appeals a decision to a higher court.
a. True
b. False
38. Each U.S. Court of Appeals is independent and need not follow other Circuit Courts in making their decisions.
a. True
b. False
39. En banc refers to a court case heard by the full court.
a. True
b. False
40. Tax Court Summary Opinions are published in a printed reporter by the Government Printing Office (GPO).
a. True
b. False
41. District Courts hear cases based on the entire U.S. Code, not just the Internal Revenue Code.
a. True
b. False
42. The U.S. Tax Court may examine the entire return of a taxpayer whose case it is hearing.
a. True
b. False
43. If the Supreme Court refuses to review a lower case, the Supreme Court is upholding the lower court decision.
a. True
b. False
44. If the taxpayer’s Circuit Court of Appeals has not yet ruled on an issue, a researcher should not consider a decision
on the same issue by a Court of Appeals outside of the taxpayer’s circuit.
a. True
b. False
45. District Court decisions can vary significantly among the districts.
a. True
b. False
46. Identify the publisher, citation abbreviation, and types of cases that can be found in two of the three reporters given
below.
U.S. Tax Cases
Federal Reporter
American Federal Tax Reports
47. Why would a taxpayer want to bring a case in the U.S. Court of Federal Claims?
48. Briefly explain the nonattorney-client confidentiality privilege.
49. Describe the federal court system and its jurisdiction over tax issues. Identify the appeals and trial-level courts.
Then, describe the factors that would go into a taxpayer’s decision to bring his or her case in a particular federal
court. Finally, explain the basic rules of precedence for tax cases in the federal court system.