Question

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

Answer 1

Quetion 7

The items that apply are as follows:

*Be sure that your witnesses are available on the trial date.

*Enter 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 calender call.

Question 8: False

Question 9:

correct answers are as follows:

*When a tax payer SND notice, he had 90 days from the date designated to file a petition on tax court.

*A valid statutary notice of deficiency SND, must identify the tax payer and tax years involved, indicate that a tax deficiency has been determined, and pecify the amount of deficiency.

* The commissioner's SND is afforded the "presumption of correctness"

* If respondent raises any new matter, increasesthe deficiency, or affirative defenses, in its answer to the petition, then the burden of proof is on the respondent in respect to such matters.

Question 10:

True