QUESTION 7
Multiple Answer
If you are unable to reach a settlement with the IRS prior to trial, you'll want to be prepared for the trial. There are certain steps required and/or recommended. Select all of the items that apply:
Be sure that your witnesses are available on the trial date.
hold back on supplying documentation to the IRS attorney as it's better to bring this up at trial.
Enter into a stipulation of facts which will be submitted to the court. This will help to narrow the scope of the disagreement.
Know where the tax court will be held and be sure to arrive before the scheduled time so you are present for the trial calendar call.
QUESTION 8
T/F
If you had an opportunity to settle the case with the Appeals Officer in docketed status (after you filed the petition), the attorney for the IRS cannot offer to settle the case with you before trial.
True
False
QUESTION 9
Identify all of the answers that are correct with respect to the notice of deficiency, also known as the statutory notice of deficiency (SND) for short.
When a taxpayer receives a SND he/she has 90 days from the date designated on the SND to file a petition with the Tax Court.
A valid statutory notice of deficiency SND, must identify the taxpayer and the tax year(s) involved, indicate that a deficiency has been determined, and specify the amount of the deficiency.
the commissioner's SND is afforded the "presumption of correctness"
If respondent raises any new matter, increases the deficiency, or affirmative defenses, in its answer to the petition, then the burden of proof is upon the respondent with respect to such matters.
QUESTION 10
In Nicholson v. Comm., TC Memo 1993-183 the court found that where the theory advanced by respondent in her notice of deficiency is broadly worded, respondent is at liberty to advance in her answer (or amended answer) any argument consistent with that broad theory, without assuming the burden of proof under the new matter doctrine, citing Sparngler v. Comm., 32 T.C. 782, 793 (1959), affd, 278 F.2d 665 (4th Cir. 1960).
True
False
QUESTION 7
Multiple Answer
If you are unable to reach a settlement with the IRS prior to trial, you'll want to be prepared for the trial. There are certain steps required and/or recommended. Select all of the items that apply:
Be sure that your witnesses are available on the trial date.
hold back on supplying documentation to the IRS attorney as it's better to bring this up at trial.
Enter into a stipulation of facts which will be submitted to the court. This will help to narrow the scope of the disagreement.
Know where the tax court will be held and be sure to arrive before the scheduled time so you are present for the trial calendar call.
QUESTION 8
T/F
If you had an opportunity to settle the case with the Appeals Officer in docketed status (after you filed the petition), the attorney for the IRS cannot offer to settle the case with you before trial.
True
False
QUESTION 9
Identify all of the answers that are correct with respect to the notice of deficiency, also known as the statutory notice of deficiency (SND) for short.
When a taxpayer receives a SND he/she has 90 days from the date designated on the SND to file a petition with the Tax Court.
A valid statutory notice of deficiency SND, must identify the taxpayer and the tax year(s) involved, indicate that a deficiency has been determined, and specify the amount of the deficiency.
the commissioner's SND is afforded the "presumption of correctness"
If respondent raises any new matter, increases the deficiency, or affirmative defenses, in its answer to the petition, then the burden of proof is upon the respondent with respect to such matters.
QUESTION 10
In Nicholson v. Comm., TC Memo 1993-183 the court found that where the theory advanced by respondent in her notice of deficiency is broadly worded, respondent is at liberty to advance in her answer (or amended answer) any argument consistent with that broad theory, without assuming the burden of proof under the new matter doctrine, citing Sparngler v. Comm., 32 T.C. 782, 793 (1959), affd, 278 F.2d 665 (4th Cir. 1960).
True
False
Related questions
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
