Stand Up to the IRS. Course Instructions and Final Examination. Stand Up to the IRS

Transcription

1 Stand Up to the IRS Course Instructions and Final Examination Stand Up to the IRS Frederick W. Daily CPE Edition Distributed by The CPE Store The CPE Store 819 Village Square Drive Tomball, TX

2 Stand Up to the IRS Table of Contents Page Course Objectives... 3 Course Instructions... 3 Final Examination... 5

3 COPYRIGHT 2013 The CPE Store ALL RIGHTS RESERVED. No portion of this material may be reprinted, reproduced, transmitted, stored in a retrieval system, or otherwise utilized, in any form or by any means, electronic or mechanical, including photocopying or recording, now existing or hereinafter invented, nor may any part of this course be used for teaching without written permission from the publisher and the author.

4 Course Objectives After completing this course, you will be able to: Identify the IRS department which performs audits Determine the best first step when communicating with the IRS Pinpoint the theory upon which the U.S. income tax system is based Recognize what most likely will happen if you do not file a tax return Identify the percentage of taxpayers who don t file returns Determine methods for obtaining past years forms Recognize truths regarding filing a return when you can t pay what you owe Spot a method of reducing your risk of being audited Identify the term the IRS uses for audits Recognize the process by which the IRS determines whether you properly reported all income Spot the items an auditor might look for with regard to an investigation of your lifestyle Identify the type of audit which is conducted by mail Recognize your rights during an audit Determine what gives small business owners the right to refuse an audit on their business premises if an audit would virtually shut the business down Identify the official term for formally appealing an IRS determination Determine how to contest an audit debt of more than $25,000 Recognize the characteristics of appeals officers Ascertain what a writing from a judge is known as Determine what must be filled out and sent to the tax court at least 15 days before a trial Identify ways to deal with a tax bill Determine the most important event in the collection process Ascertain the most widely used method for paying an old IRS debt Recognize what allows you to pay your debts, including tax bills, over an extended period of time Choose the most popular bankruptcy option for people with tax debts Recognize the options available following the filing of a tax lien Identify an item which is fully exempt from IRS seizure Pinpoint what immediately stops all IRS seizures Identify a situation in which the Taxpayer Advocate Service won t help you Recognize an area which can be considered for a Taxpayer Advocate act Recognize the meaning of duress Determine the overall audit rate for estate tax returns Identify red flags auditors look for on estate tax returns Identify the most common form of tax cheating Recognize an indirect method for determining fraud Spot defenses against alleged tax fraud Identify the person who can t be forced to speak about you to the IRS Determine the primary element of any tax crime Recognize a characteristic which defines an employee Identify a characteristic which defines an independent contractor Spot the types of workers who could automatically be treated as an employee Identify a penalty commonly imposed by the IRS Determine which act allows the IRS to impose a penalty of 5% per month Discern the definition of abatement Spot reasonable causes for abatement Identify the best way to find a tax professional Determine the best choice for representation if the IRS accuses you of fraud Recognize a way to lessen your chances of being audited Identify a state which imposes an income tax Determine how long the IRS has to assess additional taxes by way of an audit Ascertain how long you have to contest a property seizure Recognize how long the IRS has to notify a taxpayer that it has a credit it can t match with a tax bill

5 Course Instructions To fully benefit from this course, please follow all of the steps below. 1. Read each chapter in the text to get a good understanding of the material. 2. Answer the study guide problems which appear at the end of each chapter. After answering the problems, compare your answers with the correct answers to ensure that you understand the material. 3. When you feel that you have a good understanding of the material contained in the chapter, answer the questions on the final examination. 4. When you have completed the final examination, record your answers on the answer sheet provided and submit it for grading. A score of 70% or better is required to pass. Please also complete the course evaluation that accompanied the course and submit it to us along with your answer sheet. Upon passing you will receive a Certificate of Completion stating that you have successfully completed the course and earned the continuing education credit. Prerequisites and Advance Preparation No prerequisites or advance preparation are required for this course. CPE Credit This course is recommended for 20 CPE credits. Final Exam Grading Online: By Mail: By Fax: Our fastest option, with instant results. Simply go to and click the link for online grading. Just follow the instructions from there. When you finish entering your answers, you ll receive instant test results and a Certificate of Completion to print. Mail your test and course evaluation to us in the envelope provided. We grade the tests the day we receive them and mail the results and Certificate of Completion to you the following business day. Just fax your answer sheet to If you need us to fax the Certificate of Completion back to you, please provide us with your fax number and write please fax back on your answer sheet. If you don t need the Certificate faxed back, please write no fax needed on your answer sheet. Refunds The CPE Store guarantees your satisfaction. If, for any reason, you are not completely satisfied with your purchase, return it to us unused within 30 days for a prompt refund, no questions asked. (Sorry, but shipping fees are not refundable.) Customer Service The CPE Store holds itself to the highest standards. If we have not met your expectations, something is missing, or you just have a question please contact us at or customerservice@cpestore.com. About Our Courses The CPE Store s courses are developed to satisfy the continuing education requirements of the American Institute of Certified Public Accountants, each state s Board of Accountancy and the National Association of State Boards of Accountancy (NASBA). If your state requires registration of sponsors, our sponsor number will appear on your Certificate of Completion. Our courses are designed to meet the continuing education requirements of accounting professionals. A great deal of care has been taken to ensure that the course material is both interesting and relevant to the practice of accounting. The information presented is, to the best of our knowledge, current and accurate. However, The CPE Store is not in the business of rendering legal, accounting or other professional advice and as such, the material presented in our courses is intended as an overview. If legal advice or other expert assistance is required, the services of a competent professional should be sought.

6 Stand Up to the IRS 20-Credit Course Final Examination A score of 70% or higher is required to pass the exam. If you score less than 70% on your first attempt, we will allow you to take the test a second time. Chapter 1 Inside the IRS: What You Need to Know About IRS Operations 1. Which IRS department performs audits? A. Collection B. Examination C. Criminal Investigation D. Taxpayer Advocate Service 2. Which department has IRS troubleshooters you may call on when you can t get tax problems solved through normal channels? A. National branch B. ACS C. Taxpayer Advocate Service D. Service Centers 3. Which of the following groups typically are not self-starters? A. ACS B. Civil servants in the IRS bureaucracy C. Those who work in the service centers D. The police force of the IRS 4. If you need to communicate with the IRS, it s best to do what first? A. Hire a tax attorney B. Write to them C. Call them D. Send them a fax 5. Which of the following are all federal governmental agencies, including the IRS, subject to? A. Freedom of Information Act B. Rules of the Game C. IRS inefficiency D. Tax Code 6. Which of the following theories is the U.S. income tax system based on? A. State and local tax theory B. Federal tax theory C. Voluntary taxation theory D. Self-assessment theory 7. If you do not file a tax return, the IRS will most likely do what? A. Calculate and assess the tax for you B. Foreclose on your home C. Contact your employer D. Have you arrested - 5 -

7 Chapter 2 Filing Tax Return 8. According to the IRS, approximately what percent of all taxpayers don t file? A. 5% B. 10% C. 31% D. 50% 9. Which of the following is an IRS search for a taxpayer to find out why an individual didn t file a tax return? A. Criminal investigation B income reports C. TDI (Taxpayer Delinquency Investigation) D. W-2 wage statement 10. Which of the following means the IRS has the power to prepare and file tax returns for you whenever you don t file? A. SFR B. IRS code 7201 C. TDI D Which of the following is not an option for obtaining past years forms? A. Visit your local IRS office B. Call the IRS C. Download the forms off the IRS s website D. Change the date on current tax forms 12. Tax attorneys typically handle the cases of high profile nonfilers. Which of the following is not a procedure they practice? A. The attorney writes to the local IRS office B. The attorney calls the local chief of the Criminal Investigation Division C. The tax attorney imposes a late payment penalty and adds it to his or her fee D. The tax attorney prepares the returns for the past 6 years 13. If you own or have an interest in any foreign financial accounts outside the United States, you must file Treasury Department Form every year by what date? A. March 15 B. April 15 C. June 30 D. October Regarding filing a return when you can t pay what you owe, which of the following is false? A. You can incur up to a 25% fine for the first five months B. You should always use a personal check when sending a partial payment C. You should keep photocopies of everything you send D. You should use the payment slip and bar coded envelope provided by the IRS 15. What is one way to reduce your risk of being audited? A. File a Schedule C that reports a net loss from a small business venture B. Report side-job income as other income on line 22 of your tax return C. Never prepare your tax return by computer D. Live in a high audit area 16. Which of the following is the method you should use when amending a tax return? A. File Form 1040X B. File Form 6210 C. Use Schedule C D. File Form

8 17. Interpreting the gray areas of the law in your favor is known as what? A. Creative tax filing B. Aggressive tax filing C. Conservative tax filing D. All of the above Chapter 3 Winning Your Audit 18. What term does the IRS uses for audits? A. Collections B. Examinations C. Extensions D. Exceptions 19. What is the process by which the IRS determines whether you properly reported all income? A. Internal Revenue Manual reading B. Extension C. Audit D. Reputable presumption 20. Which of the following is to blame for most audits? A. Internal Revenue Code B. Revenue Rulings C. Letter Ruling D. IRS Computers 21. Which of the following is not included in the IRS training materials for auditors with regard to an investigation of your lifestyle? A. The other taxable sources of funds B. The accumulated wealth of a taxpayer C. The business environment D. The standard of living of a taxpayer 22. Which of the following best describes the CP-2000? A. Informants tips B. Criminal activity C. Random Selection D. The most common automated adjustment notice 23. What method of auditing comes by mail and is used to verify such things as stock market transactions? A. Office audits B. Phone audit C. Correspondence audit D. Field audit 24. What method of auditing is announced by a form letter either setting a time or requesting you to call the IRS for an appointment? A. Office audit B. Field audit C. Correspondence audit D. Review audit 25. Which of the following is not one of your rights during an audit? A. To have proposed adjustments explained B. To videotape the audit meeting C. To be treated fairly by IRS personnel D. To appeal your audit - 7 -

9 26. Which of the following is an auditor s number one concern and is one of the primary focuses in a field audit? A. Response received to a field audit letter B. Unreported income C. Quotas D. Length of an audit 27. What is the IRS s favorite indirect method of proving unreported income? A. Bank deposit method B. Net worth method C. Expenditures method D. Defense method 28. What gives small business owners the right to refuse an audit on their business premises if an audit would virtually shut the business down? A. Taxpayers Bill of Rights B. Asset sales C. Defense method D. Office audit 29. An auditor will issue multiples of what if the audit continues beyond one meeting? A. Visit from a tax professional B. Summons C. IDR D. CP-2000 Notice 30. Shoot first, ask questions later best describes which of the following? A. Petitioning the tax court B. Offering a compromise C. Assessment reconsideration D. Jeopardy assessment Chapter 4 Appealing Your Audit Within the IRS 31. Auditors privately refer to which of the following as the IRS s gift shop? A. Appeals Office B. Form C. Time limits D. Interest 32. What is the official term for formally appealing an IRS determination? A. Dispute B. Review C. Protest D. Redetermination 33. To contest an audit debt of more than $25,000 you must do which of the following? A. Apply for a Taxpayer Identification Number B. Write a protest letter C. Schedule an appearance at the appeals court D. Hire a tax professional 34. Which of the following is false regarding IRS appeals officers? A. They rarely negotiate B. They are senior IRS employees C. Their only job is to settle cases D. Many have been promoted up from the ranks of auditors - 8 -

10 35. Regarding appeals officers, which of the following is false? A. They rarely leave their office due to that being the location of most hearings B. They usually conduct hearings without an IRS representative present C. They usually conduct hearings without the auditor present D. They conduct formal hearings similar to court with testimony being under oath 36. In some circumstances, an appeals officer is prohibited from negotiating a settlement. You can take the IRS to court if the appeals officer mentions, specifically, which of the following? A. Your case has tax crime potential B. You are a sole proprietor C. You owe child support D. You filed jointly Chapter 5 Going to Tax Court: No Lawyer Necessary 37. What percentage of petitions filed in tax court bring some tax reduction? A. 38% B. 47% C. More than 50% D. About 60% 38. A writing from the judge assigned to your case is known as what? A. Notice setting case for trial B. Standing pre-trial order C. Trial memorandum D. Settlement before trial 39. What must be filled out and sent to the tax court at least 15 days before the trial? A. Notice of deficiency B. Petition C. Trial memorandum D. Appeals summons 40. Regarding courtroom tips, which of the following is false? A. Always read aloud to the judge B. Stand when you speak C. Be as brief as possible D. Be polite Chapter 6 When You Owe the IRS: Keeping the Tax Collector at Bay 41. Regarding ways to deal with a tax bill, which of the following is false? A. Pay in monthly installments B. Pay in full C. Avoid bankruptcy D. Have the IRS determine that you are temporarily unable to pay and suspend collection 42. Which of the following best describes the 500 series? A. Notices sent from the IRS about five weeks after sending the friendly bill B. Notices sent after the IRS has forwarded your case to another IRS department C. Notices total cycle last an average of 12 months D. All of the above 43. A staffed telecommunications system for collecting seriously delinquent accounts is known as what? A. Short-term hold B. Long-term hold C. ACS D. Payroll Taxes - 9 -

11 44. Which of the following is the most important event in the collection process? A. The first taxpayer interview B. Form 433 C. ACS D. Seizing known assets 45. There are six IRS-established categories for living expenses. Which of following is not one of them? A. Personal care products and services B. Housekeeping supplies, apparel, and services C. Out-of-pocket health care D. Real estate 46. Which of the following is a conditional expense? A. Charitable contributions B. Transportation C. Personal care D. Real estate 47. What is the most widely used method for paying an old IRS debt? A. Long-hold B. Short-hold C. Monthly installment agreement D. Ten-year limit 48. Which of the following is not a disadvantage to an Offer in Comprise (OIC)? A. After your OIC is accepted, you must timely file all future tax returns and make all tax payments in full B. Just filing an OIC gives the IRS extra time to collect from you C. After your OIC is accepted, you receive all tax refunds from past years D. After submitting an OIC, you cannot later contest any taxes for years listed in the Offer 49. A liquidation of your debts is known as what? A. Straight bankruptcy B. Chapter 11 C. Automatic stay D. Credit rating 50. What allows you to pay your debts, including tax bills, over an extended period of time? A. Straight bankruptcy B. Repayment plan C. 240-day rule D. Two-year rule 51. Which of the following can delay a 240-day rule? A. Bankruptcy B. OIC C. Credit rating D. The automatic stay 52. What is the most popular bankruptcy option for people with tax debts? A. Chapter 7 B. Chapter 11 C. Chapter 12 D. Chapter What is primarily reserved for troubled businesses? A. Chapter 11 bankruptcy B. Variable payment plan C. Balloon plan D. Standard payment plan

12 54. The ten-year statute of limitations on collections is suspended while you re out of the country and for how many days after you return? A. 10 B. 30 C. 180 D. 200 Chapter 7 IRS Enforced Collection: Liens and Levies 55. If you start with a tax lien of $100,000 on January 1 and begin making $20,000 monthly payments on your tax liability on February 1, how much will the tax lien be after you make your April 1 payment? A. $100,000 B. $80,000 C. $60,000 D. $40, Which of the following is not an option following the filing of a tax lien? A. Appeal the lien B. Pay in full C. Request a partial discharge D. Pay monthly installments 57. What is made on money held for you by others such as a bank, stockbroker or employer? A. Lien B. Tax levy C. Collection D. Exempt assets 58. Which of the following is fully exempt from IRS seizure? A. Real estate B. Spouse s income C. Congressional Medal of Honor benefits D. Jointly owned assets 59. Which of the following stops all IRS seizures immediately? A. Filing for any type of bankruptcy B. Appealing C. Crying hardship D. Proposing an installment agreement 60. For financial assets, the IRS sends a notice to your financial institution ordering it to freeze your account and send the balance after how many days? A. 5 B. 15 C. 21 D. 30 Chapter 8 The Taxpayer Advocate: A Friend at the IRS 61. In some situations the Taxpayer Advocate Service won t help you. Which of the following is one of those situations? A. You followed an IRS-established administrative procedure B. The IRS responded to you, and you agree with the answer C. The problem does not directly involve your taxes D. Your case never entered the Criminal Investigation Division of the IRS

13 62. To get the taxpayer advocate to act, you must show more than that the IRS has harmed you or is about to do so. The IRS s seizure must jeopardize part of your life drastically. Which of the following is one area that can be considered for a Taxpayer Advocate act? A. Affecting your transportation to work B. The degree you were at fault in causing the hardship C. Your past history D. The type of tax you owe Chapter 9 Family, Friends, Heirs and the IRS 63. Which of the following means you would not have signed a return if the pressure had not been applied? A. Innocent spouse rule B. Duress rule C. Abandoned spouse rule D. Denying benefit of community property law rule 64. An IRS auditor may challenge the co-owners allocation of their tax liability if which of the following is held for investment? A. Joint property B. Child support C. Dependency exemption D. Alimony 65. What is the overall audit rate for estate tax returns? A. 2% B. 3% C. 8% D. 15% 66. Which of the following is not a red flag auditors look for on estate tax returns? A. Unrealistic valuations of estate assets B. A discount of an asset s value C. Claims against the estate by heirs D. Completed estate tax returns Chapter 10 Fraud and Tax Crimes: Do You Really Have to Worry? 67. Most tax cheating is from which of the following? A. Indirect methods of fraud B. Deliberate underreporting of income C. Negligence D. Bank deposits 68. Which of the following is an indirect method for determining fraud? A. CID B. Actual or willful underreporting of income C. Expenditures D. Negligence 69. What is the IRS s favorite indirect method to prove unreported income? A. Specific items B. Net worth C. Negligence D. Bank deposits 70. Which of the following is not a defense against alleged tax fraud? A. I made an intentional mistake B. I lived off a nontaxable source C. I lived off my cash hoard D. All of the above are defenses against alleged tax fraud

14 71. What will an IRS auditor do if the fraud amount is small? A. Ignore the cheating B. Impose civil penalties C. Begin a criminal investigation D. Call the Taxpayer Advocate 72. What is the IRS s police force? A. Taxpayer Advocate B. Criminal Investigation Division C. Auditors D. Service centers 73. In a criminal matter, who is the only person who can t be forced to speak about you to the IRS? A. Spouse B. Auditor C. Juror D. Lawyer 74. What is defined as intentional conduct to defeat the income tax laws? A. CID B. Pleading not guilty C. Tax evasion D. Filing a false return 75. Which of the following is the least serious tax crime? A. Tax evasion B. Committing fraud C. Filing false return D. Failure to file a tax return 76. What is the primary element of any tax crime? A. Intent B. Fraud C. Negligence D. Failure to file Chapter 11 Small Businesses/Self-Employed: When IRS Trouble Comes 77. A business can avoid burdensome tax reporting if it properly uses which of the following? A. Employees B. Independent contractors C. Tax professional D. Taxpayer Advocate Service 78. Which of the following defines an employee? A. You do not require the worker to comply with your instructions about when, where and how to work B. You train the worker to perform services in a particular manner C. The worker does not have an assistant D. You pay the worker per project 79. Which of the following defines an independent contractor? A. The worker hires, supervises and pays her assistants B. The worker must hold office hours C. The worker does not invest in facilities used in performing the job D. The worker can be fired

15 80. Which of the following would not automatically be treated as an employee? A. Laundry driver B. Full-time salesperson who sells goods for resale C. An officer of a corporation who provides services to the corporation D. A worker who receives a straight commission Chapter 12 Penalties and Interest 81. What is a penalty commonly imposed by the IRS? A. A 20% accuracy-related penalty if you understate your tax liability on your return B. A fraud penalty of 75% C. A failure to pay taxes penalty D. A failure to file penalty 82. Which of the following allows the IRS to impose a penalty of 5% per month, up to 25%? A. Fraud B. Negligence C. Filing late D. Failure to file 83. What is abatement? A The IRS s term for wiping out a penalty B. Adding to tax bills C. Interest on tax bills D. Combined penalties 84. Which of the following is not a reasonable cause for abatement? A. Death of taxpayer B. Avoidable absence of the taxpayer C. Destruction by fire D. Serious illness of taxpayer 85. If your abatement request is rejected you have options. Which of the following is not an available option? A. Appealing B. Request a transfer of your file C. Pay and claim a refund D. Refuse to pay 86. If you are requesting an interest abatement because of IRS delays, what form should you use? A. Form 788 B. Form 2112 C. Form 911 D. Form 843 Chapter 13 Help Beyond the Book: Tax Professionals and Tax Information 87. Which of the following is a full-time tax advisor and tax preparer? A. CPA B. Lawyer C. Enrolled Agent D. Taxpayers advocate 88. What is the best way to find a tax professional? A. Personal referrals B. Your tax preparer C. Your accountant D. Lawyer

16 89. Why is a field audit difficult to prepare for? A. You could be going to tax court B. It is difficult to secure necessary forms C. Your audit won t be limited to any pre-prepared list of items to be examined D. It can include difficult fraud issues 90. Which of the following is the best choice if the IRS accuses you of fraud? A. EA B. CPA C. Auditor D. Personal referral 91. IRS problems often stem from which of the following? A. The accuracy of your tax return and who prepares it B. The Commissioner of the IRS C. Your spouse D. Whether or not you hire a CPA 92. How might you lessen your chances of being audited? A. File jointly B. File on time C. Hire a tax professional D. Prepare them yourself 93. If you hire one of these, you will most likely suffer from their inconsistencies. A. Nationwide chain tax preparer B. Enrolled Agent C. CPA D. Tax lawyer 94. What is the home page for the IRS? A. B. C. D. Chapter 14 When You Owe State Income Taxes 95. Which of the following states imposes an income tax? A. Alaska B. Alabama C. Nevada D. Texas 96. Once you file a tax return, how long does the IRS have to assess additional taxes by way of an audit? A. Ten years B. Six years C. Three years D. Nine months 97. If you owe taxes to the state of California, they can seize what percent of your net pay? A. 5% B. 15% C. 25% D. 50%

17 Chapter 15 The Taxpayer Bill of Rights 98. Under the Taxpayer Bill of Rights I, the IRS must send a Notice of Intent to Levy before the IRS seizes your property. How many days do you have to contest the seizure? A. 5 B. 30 C. 45 D According to provisions of the Taxpayer Bill of Rights II, how many days after an assessment do interest or penalties begin on a tax bill less than $100,000? A. 5 B. 15 C. 21 D If the IRS has a credit it can t match up with a tax bill, it must notify the taxpayer within how many days? A. 5 B. 30 C. 45 D. 60 Thank you for taking our course. We hope you enjoyed it

18 Stand Up to the IRS Course Number: TAX IRS Course Number: BSND7-T S Qualifies for 20 hours of CPE credit Name as it should appear on your Certificate: License State(s): License Number: Date Course Completed: PTIN: If you are mailing or faxing your test to us for grading, please fill in Member ID and Validation number. Where should we send your results? * Note: If you are registered with the IRS as a tax preparer, you must provide your PTIN in order for us to report this course completion to the IRS. * Answer each question A, B, C, or D, as appropriate. * Be sure you are answering questions from the Final Examination, not from the Study Guide * For instant online grading, go to and click the link for Online Services Page 1 of 1

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