QUESTION 4
Multiple Answer
Select the answers that are true
A taxpayer who files an innocent spouse claim has a right to bring a petition to the Tax Court.
A CT taxpayer submits his/her petition to tax court at an address located in Hartford CT
If a taxpayer qualifies for S case forum, he cannot choose the regular tax court forum.
If a taxpayer contests a collection matter (example levy), it will be known as a CDP, collection due process case. After Appeals division considers the matter, if the government and taxpayer do not reach agreement, taxpayer may bring an action in tax court. In this instance, it's a notice of determination as opposed to a notice of deficiency.
QUESTION 5
Multiple answer
When filing a petition with the tax court, it is important to:
A.
Redact your full social security number on the SND that is attached to the petition since this is considered a public document.
B.
include a copy of the notice of deficiency or notice of determination but do not redact (remove) your social security number from the notice of deficiency or determination as that would be considered an altered document which is not admissable.
C.
include your full name and the name of your spouse, if both parties are filing the petition
D.
include the signature(s) of parties filing the petition.
QUESTION 6
If you filed a petition with Tax Court, you will likely have the opportunity to confer with an Appeals Officer to reach a settlement prior to the trial date. If you reach a settlement, you will have the option of signing the form 870-AD or a tax court settlement agreement, known as a Decision Document, which must also be signed by the judge.
True
False
QUESTION 4
Multiple Answer
Select the answers that are true
| A taxpayer who files an innocent spouse claim has a right to bring a petition to the Tax Court. | ||
| A CT taxpayer submits his/her petition to tax court at an address located in Hartford CT | ||
| If a taxpayer qualifies for S case forum, he cannot choose the regular tax court forum. | ||
| If a taxpayer contests a collection matter (example levy), it will be known as a CDP, collection due process case. After Appeals division considers the matter, if the government and taxpayer do not reach agreement, taxpayer may bring an action in tax court. In this instance, it's a notice of determination as opposed to a notice of deficiency. |
QUESTION 5
Multiple answer
When filing a petition with the tax court, it is important to:
| A. | Redact your full social security number on the SND that is attached to the petition since this is considered a public document. | |
| B. | include a copy of the notice of deficiency or notice of determination but do not redact (remove) your social security number from the notice of deficiency or determination as that would be considered an altered document which is not admissable. | |
| C. | include your full name and the name of your spouse, if both parties are filing the petition | |
| D. | include the signature(s) of parties filing the petition. |
QUESTION 6
If you filed a petition with Tax Court, you will likely have the opportunity to confer with an Appeals Officer to reach a settlement prior to the trial date. If you reach a settlement, you will have the option of signing the form 870-AD or a tax court settlement agreement, known as a Decision Document, which must also be signed by the judge.
True
False
